ESSER Request for Capital Expenditures Form (CEF)

ESSER Request for Capital Expenditures Form (CEF)

Prior Approval from the SDE is required for all Capital Expenditures (2 CFR §200.439)
General ESSER Spending Considerations

All activities supported with ESSER funds must relate to preventing, preparing for, and responding to COVID-19. ESSER funds do not contain a supplement not supplant requirement. ESSER I and ESSER II funds can be spent on the same activities. ESSER I, II, and III may be used for capital expenditures with prior approval from the SDE.

ESSER funds are governed by the Uniform Grant Guidance (UGG) and the Education Department General Administrative Regulations (EDGAR). Among other requirements, all capital expenses paid with ESSER funds must be necessary and reasonable under the circumstances (2 CFR §200.403; 2 CFR §200.404) and be pre-approved by the SDE in writing (§200.439).

Capital expenditures are expenses used to acquire capital assets or expenditures to make additions, improvement, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that materially increase their value or useful life (2 CFR §200.1).

Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000 (§200.1 and §200.439(2)).

Please complete the requested information listed below; complete one form per capital expenditure request.
LEA Name*
LEA Number*
Type and cost of Capital Expenditure
What is being purchased?*
Cost of Purchase*
Total ESSER funds on this expenditure (If using more than one ESSER fund, submit this approved form for each reimbursement request)
ESSER I
ESSER II
ESSER III
Briefly identify how this expenditure prevents, prepares for, or responds to COVID-19*
Approximate useful lifespan of item*
What is the disposition plan for this item after its useful life is achieved? See 2 CFR §200.313(e)(2)*
Briefly describe how the capital expenditure addresses learning loss*
IMPORTANT: Any entity using ESSER funds for construction or renovation must comply with all relevant UGG rules, EDGAR rules (34 CFR §76.600, 34 CFR §75.600-75.617), and Davis-Bacon (20 U.S.C. 1232b) prevailing wage rules. State and Federal procurement processes must be followed, or a Procurement Exemption Form must be submitted and approved.
Superintendent's Signature*

Clear
Date*

MonthDayYear
Date
Superintendent's Email*
example@example.com
Name of person submitting form IF different from Superintendent

First NameLast Name
Date

MonthDayYear
Date
Email
example@example.com
FOR SDE USE ONLY
SDE approval by

First NameLast Name
SDE Signature

Clear
Date

MonthDayYear
Date
Should be Empty:

ESSER Request for Capital Expenditures Form (CEF)

Type and cost of Capital Expenditure

Total ESSER funds on this expenditure (If using more than one ESSER fund, submit this approved form for each reimbursement request)

FOR SDE USE ONLY