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ARP ESSER - Application Details
Tuscaloosa County, American Rescue Plan (ARP) ESSER - Fiscal Year 2021 (Rev 0)
 
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Cover Page & Required Narratives

Superintendent of Schools 
Name*
ARP ESSER Point of Contact 
Name*
Role*
Phone*
Ext
Required Narratives 
How does the LEA plan to use funds to implement prevention and mitigation strategies in order to continuously and safely operate schools for in-person learning?
*

Tuscaloosa County (TCSS) Will utilize ARP ESSER funds to enhance sanitation and safe school conditions for the assurance of a safe and healthy learning environment.  Funds will be used to provide increased opportunities that facilities/schools/buses will be cleaned daily. Maintaining cleaning supplies and custodial support will be a point of focus.  Sustaining additional cleaning materials and professional training of custodial staff in cleaning procedures effective in protecting against the spread of COVID-19 and other viruses.  Increased Signage regarding frequent hand washing, cough and sneeze etiquette, and proper use of tissues will be placed throughout all schools. Staff will be trained on enhanced cleaning procedures, along with required universal precautions. Hand soap and/or hand sanitizer will be available throughout each building. ARP ESSER funds will be used to provide renovations and expansion of classrooms, buildings and facilities will provide clean, safe and extended social distancing.

How will the LEA ensure that the evidence-based interventions will address the academic impact of lost instructional time and ensure that those interventions respond to the academic, social, emotional, and mental health needs of all students including underrepresented student subgroups (each major racial and ethnic group, children from low-income families, children with disabilities, English Learners, gender, migrant students, students experiencing homelessness, and children and youth in foster care) and those who are particularly impacted disproportionately by the COVID-19 pandemic?
*

Tuscaloosa County (TCSS) will use ARP ESSER funds to support LEA Schools with supplemental salaries, supplies and transportation to address students most impacted by the pandemic. Schools will be encouraged to identify students who have been disengaged (those who have missed the most instruction and/or who did not participate in remote instruction), missing (students who have not returned to class or engaged in remote instructional opportunities since March 2020), and retained students and provide them multiple opportunities to increase instructional time. Summer of 2021 will implement summer learning for grades K-3 and continue FY22-2024. The summer learning program will provide direct, explicit, and systematic reading intervention services and supports to improve any identified area of reading deficiency. At a minimum, 70 hours of scientifically based reading instruction and intervention will be offered.  Along with summer learning in grades K-3, enrichment programs for secondary students at all campuses will be offered. The LEA will also utilize ARP ESSER funds to sponsor a Middle School Bridge summer learning program for students identified as deficient in academic achievement during the previous year.  LEA Middle and High Schools will offer after school tutoring for students identified as having achievement deficiencies based upon pandemic influences.  I-Ready Benchmark and ACAP data will be used to assist in identifying participants.  High Schools will also use previous year ACT data.  Summer learning and enrichment activities are conducted on all LEA campuses - 17 elementary campuses, 8 middle school campuses and 6 high school campuses.

ARP ESSER funds will be used to provide contractual social workers and mental health therapist to provide onsite mental health services and social services. 

ARP ESSER funds will be used to fund evidence based high quality professional development fo teachers.  Examples being that of BRAINSPRING supporting summer learning and literacy and I-Ready software training.

How will the LEA comply with the requirements of section 427 of GEPA (20 U.S.C. 1228a)?
The description must include information on the steps the LEA proposes to take to permit students, teachers, and other program beneficiaries to overcome barriers (including barriers based on gender, race, color, national origin, disability, and age) that impede equal access to, or participation in, the ESSER III program.
*

Tuscaloosa County Schools will utilize ARP ESSER funding to supplement concerted efforts in place and promote new resources to prevent barriers such as student enrollment, educational opportunity, homelessness, Foster care barriers, racial inequity and increased mental health and social emotional needs.  The TCSS will further prioritize comprehensive wraparound services within a multi-tiered support system.  The LEA will continue to provide detailed guidance to schools for utilizing supplemental federal funds to increase student access to key support staff and expand grant funding to schools. These funds will support the hiring and purchase of supplies, supplemental salary for teachers of summer learning and enrichment, supplemental salary for school counselors of summer learning and enrichment. Personnel paid will be resourced from current staff of the LEA. Instructional subsitutes will be used to promote intervention to all students identified to require additional reading and math intervention due to learning loss and or disengaged remote learning deficiencies.

The utilization of ARP ESSER funds is part of the LEA’s broader effort to support families and schools as they work to reengage students impacted by the pandemic and address inequities exacerbated by COVID-19.

How will the LEA actively monitor their allocations, conduct interim audits to ensure an appropriate application of funds, collect and manage data elements required to be reported, and report this information to the community?
*

The TCSS will monitor ESSER funding through eGAP, Nextgen and the guidance of site based monitoring of the ALSDE.  All funds will be used through the same purchase order, order, receive, receipt/invoice and pay as any other funds passing through the LEA accounting system.  All ESSER funding expenditure guidelines will be followed to ensure accountability.  Revisions or amendments will follow procedures set for LEAs by the ALSDE regarding any approved budget amendments.  The LEA Accounts payable, CSFO and Director of Federal Programs will periodically review the ARP ESSER fund expenditures and encumbrances.  The information acquired by these reviews will be reported to the LEA Superintendent and the ALSDE upon request.  The TCSS will actively report to the TCSS Board of Education at regularly scheduled meetings or upon request.  Also, regular communications to the community and stakeholders will be presented by the TCSS Director of Public Relations and LEA website.

How will the LEA meaningfully engage with families and communities throughout the life of the ARP ESSER and other relief funds?
*

The Tuscaloosa County School System utilizes a Director of Public Relations, a district website, and local school websites to actively and efficiently communicate daily, monthly, and yearly the status of progress and current results of the district’s and individual school’s achievements and data.  This data reflects all areas of the school district.  Encompassing all academic and or extracurricular.   The TCSS community and all stakeholders are vital to the success of the Tuscaloosa County School System.  Communications are made by way of social media, the district/school websites and automated telephone services.  Regularly scheduled Board of Education meetings are now held in person and open to those wishing to attend.  Updates and transparency in the use of ESSER funding is available to the public.

Provide the URL for the LEA Return-to-Instruction Plan.
*https://www.tcss.net/Page/37033 https://www.tcss.net/domain/7039

LEA Reservation to Address Loss of Instructional Time

LEAs must reserve at least 20 percent of funds to address loss of instructional time through the implementation of evidence-based interventions and ensure that those interventions respond to students' social, emotional, and academic needs and address the disproportionate impact of COVID-19 on underrepresented student subgroups.

For this reservation of funds, the following interventions are allowable:
1. Summer Learning & Summer Enrichment Programs
2. Extended Day Programs
3. Comprehensive After-School Programs
4. Extended School Year Programs
5. Other – See Intervention box E for more details.

Budget Amount & Details for Interventions Amount 
Intervention A (Summer Learning & Summer Enrichment Programs)
Intervention B (Extended Day Programs)
Intervention C (Comprehensive After-School Programs)
Intervention D (Extended School Year Programs)
Intervention E (Other)
Total Cost:


Intervention A (Summer Learning & Summer Enrichment Programs) 
Provide the following information for Intervention A (Summer Learning & Summer Enrichment Programs):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Example:
ARP ESSER funds will be used to host a Summer Enrichment Camp during the Summer of 2023. The camp will run for two weeks for four days a week. Subjects to be covered are science, technology, engineering, mathematics and reading. We will purchase general supplies such as pencils, notebooks, glue, color pencils, copy paper, etc. to effectively run the program. We will also purchase ELA & Math manipulatives to help improve student achievement. Additionally, we will purchase an online subscription to XYZ Company for the duration of the summer program to assist our participating EL students with the curriculum (See attached job description). Total cost: $109,030.00
[Cont.]
9130 - [010-199] (Salaries) $54,450.00 | 9130 - [200-299] (Benefits) $11,430.00
9130 - [400-499] (Materials and Supplies) $2,800.00 | 9130 - [400-499] (Software) $20,000.00
4120 - [010-199] (Bus Driver Salaries) $12,500.00 | 4120 - [200-299] (Bus Driver Benefits) $3,200.00
4120 - [300-399] (Mileage for Buses) $4,650.00

ARP ESSER funds will be used to host Summer Learning programs, materials and supplies for Elementary and Secondary Schools.  Elementary Summer learning, Middle School Summer Bridge, High School portions of CTE and ESL Enrichment during the Summer. The programs will run for five days per week for four weeks span during June and July 2022-2024.  Subjects to be covered are science, technology, engineering, mathematics and reading. Funds provide salaries and benefits for all summer learning staff (approximately 185 Teachers and 35 site Coordinator/Administrators) will be funded.  Staffing will be provided by Certified Teachers and Administrators of the LEA.   Staffing - the existing TCSS certified staff will perform instruction and supervision of the programs.  No additional new hires will be funded.  Materials and supplies will consist of writing instruments, paper, printer supplies for hands on work, consumable workbooks for reading and math, additional books for supplemental reading outside of the school LMS inventory.

Total Cost:  $2,404,000.00


1100 - [010-199] (Salaries) $2,000,000.00

1100 - [200-299] (Benefits) $304,000.00

1100 - [400-499] (Materials & Supplies) $100,000.00


Intervention B (Extended Day Programs) 
Provide the following information for Intervention B (Extended Day Programs):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Intervention C (Comprehensive After-School Programs) 
Provide the following information for Intervention C (Comprehensive After-School Programs):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Intervention D (Extended School Year Programs) 
Provide the following information for Intervention D (Extended School Year Programs):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Intervention E (Other) 
Provide the following information for Intervention E (Other):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
NOTE: If an LEA chooses to use the "Other" intervention option, the LEA must attach documentation in the Related Documents section that shows that the Intervention is evidence-based (Tier I | Tier II | Tier III | Tier IV).

ARP ESSER Funds will be used to purchase additional technology devices/computers to provide additional technology.  Devices/Computers will be used for summer and after school sessions to catch up on the loss of instructional time.  ARP ESSER funds will also purchase software subscriptions of Imagine Learning, Cantrell-Waller and I-Ready with expiration prior to September 2024 to be used on purchased devices in the summer and after school for addressing the loss of instructional time.

Total Costs = $3,679,354.00

1100- [400-499] Computers - $1,650,000.00

1100-[400-499] Computer software - $2,029,354.00


4. Remaining ARP ESSER Fund Uses

The remaining LEA funds after the LEA Reservation to Address Loss of Instructional Time can be used for a wide range of activities to address needs arising from the COVID-19 pandemic. Please refer to the allowable uses document in the Document Library for more guidance.

Budget Amount & Details for Additional Uses (Include Name for Other Categories) Amount 
Category 1 (Personnel)
Category 2 (Technology & Online Subscriptions)
Category 3 (Facility Improvements)
Category 4 (Professional Development)
Category 5 (Curriculum Materials & Assessments)
Category 6 (Parent & Family Engagement Activities)
Category 7 (Other)
Category 8 (Other)
Category 9 (Other)
Category 10 (Other)
Category 11 (Other)
Category 12 (Other)
Administrative Costs (must be reasonable and necessary)
Indirect Costs (maximum amount is the unrestricted rate)
Total Cost:


Category 1 (Personnel) 
Provide the following information for Category 1 (Personnel):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Example #1:
ARP ESSER funds will be used to employ two system-wide EL teachers (2.0 FTE) for the 2021-2022 and 2022-2023 school years to assist with the consistent increase of EL students within the district. In addition to working with students, the EL teachers will work with classroom teachers to ensure appropriate instructional strategies are implemented. (See job description in Related Documents section.)
Total cost: $550,880.00 | 1100 - [010-199] (Salaries) $354,450.00 | 1100 - [200-299] (Benefits) $196,430.00
Example #2:
ARP ESSER funds will be used to employ certified teachers and paraprofessionals for the 2021-2022 and 2022-2023 school years to assist with closing the achievement gap of students within the district. The following list identifies the number of teachers and paraprofessionals at each school: School A - 2 Paraprofessionals (2.0 FTE); School B - 1 Teacher (1.0 FTE) & 1 Paraprofessional (1.0 FTE). (See job description in Related Documents section.)
Total cost: $417,813.00 | 1100 - [010-199] (Salaries) $321,123.00 | 1100 - [200-299] (Benefits) $96,690.00

ARP ESSER Funds will be used to employ positions for the FY22 - 24 school years to enhance the academic achievement of students throughout the LEA during the school  year and summer learning.  Supplementing the LEA existing Director of Student Services, the following positions will be funded:

(2110) Attendance Officer 1.0 FTE

(2110) Director Student Services (Director Attendance/Discipline) 1.0 FTE

(6220) Director of Curriculum 1.0

(6220) Two (1 each of Elem/Sec) Coordinators of instruction  2.0

2110-[010-199]  Salaries $197,384.00 2110 -[200-299} Benefits $58,721.00

6220-[010-199] Salaries $326,221.00  6220-[200-299] $93,363.00

TCSS current school counselors at each summer learning site (maximum 35 school sites - no new hires) will be used during summer learning to work directly with students to address social, emotional and academic needs addressing the disproportionate impact of COVID-19. Approximately 40 Counselors will be working.  Summer (June/July) 2022,2023,2024.

2120-[010-199] Salaries $215, 716.00

2120-[200-299] Benefits $52,937.00

Total Costs - $944,342.00

 

 

Category 2 (Technology & Online Subscriptions) 
Provide the following information for Category 2 (Technology & Online Subscriptions):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Example:
ARP ESSER funds will be used to purchase Chromebooks, Chromebook carts, document cameras, and touch screen panels to increase academic technology usage and improve student achievement. ARP ESSER funds will also purchase a subscription to ABC (all subscriptions will expire prior to September 30, 2024).
Total Cost: $432,158.00 | 1100 - [300-399] (Software License) $30,000.00 | 1100 - [400-499] (Technology) $402,158.00

ARP ESSER funds will be used to fund subscription to the Rhithm App for Socio-emotional learning.  Rhithm App is a digital platform for Tier 1 Social Emotional Learning that can be utilized at each of our 34 schools, in every class with every student K to 12th grade, including remote students. Rhithm allows educators to check in on the social emotional state of their students and the app provides social emotional activities and lessons all in less than 3 minutes of class time with no prep work.   All schools and the District Staff of the Tuscaloosa County School System have access to use this service.

Total Costs $10,000.00

2170-[300-399] Rhithm App purchase service $10,000.00

 

Category 3 (Facility Improvements) 
Provide the following information for Category 3 (Facility Improvements):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Example:
ARP ESSER funds will be used to replace 3 air conditioner units at ABC Elementary School, install 2 new air conditioner units at EFG Middle School, and repair 1 air conditioner unit at IJK High School. All services will be completed by June 2024. Total Cost: $55,500.00
7200 - [500-599] (Capitalized Units) $18,500.00 | 3200 - [400-499] (Non-Capitalized Units and Supplies for Repairs) $37,000.00

ARP ESSER funds will be used to prevent the transmission of Covid-19, germs, diseases, bacteria.  Funds will be utilized to improve/expand social distancing in student classrooms, cafeterias and dressing room space to address decreasing the spread of germs.  Facility improvements will consist of building renovation and new construction.

Campuses/schools:  Facility improvements are to be completed and all projects closed due to completion by September of 2024.

Brookwood High School Physical Education and athletic dressing facility expansion and renovation to provide larger spaces, more adequate dressing spaces to promote and conduct social distancing.

Northside High School Physical Education and athletic dressing facility expansion and renovation to provide larger spaces, more adequate dressing spaces to promote and conduct social distancing.

Hillcrest High School addition of four (4) Career & Technical Educational classrooms to the existing school building increasing space for social distancing of students in the classes.

Hillcrest HighSchool Cafeteria expansion and renovation to provide additional square footage allowing increasing the number of cafeteria tables for conducting increased social distancing.

Hillcrest High School Gymnasium expansion will provide additional square footage in public seating and additional dressing space for conducting social distancing.

Sipsey Valley High School addition of two (2) Career & Technical Educational classrooms to the existing school building increasing space for social distancing of students in the classes.

Northside middle School Cafeteria renovation and expansion to provide additional square footage allowing increasing the number of cafeteria tables for conducting increased social distancing.

Total costs:  $21,314,453.00

7200- [500-599] Building construction $17,714,453.00

7200- [500-599] Building Improvements $3,600,000.00

Category 4 (Professional Development) 
Provide the following information for Category 4 (Professional Development):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Example:
ARP ESSER funds will be used to provide ongoing, high quality professional development for administrators, teachers, and other instructional staff that support increased student achievement in all core subject areas.
- Consultants: Our mathematics adoption textbook company (ABC Company) will provide high quality professional development in October 2021 and December 2021 to all teachers within the LEA to prepare them for the COS adoption. Total Cost: $14,000.00 | 2215 - [300-399] (Consultants) $14,000
- Stipends: Teachers and other instructional support staff will be provided a stipend to participate in professional development that is outside of their contracted hours during the Spring of 2022. Total Cost: $19,230.00 | 2215 - [010-199] (Stipends) $11,456.00 | 2215 - [200-299] (Benefits) $7,774.00
[Cont.]
- Substitutes: Teachers will work collaboratively during the school day to develop curriculum maps and common formative assessments once a quarter for the 2022-2023 school year for a total of 4 days. Our LEA uses ABC Company for subs, so all subs are contractual, and no benefits are provided. Total Cost: $18,000.00 | 2215 - [300-399] (Contract for Subs) $18,000
- Materials and Supplies: General supplies will be needed for all professional development sessions to include but not limited to chart paper, easels, paper, notebooks, pens, pencils, markers, colored pencils, etc. Total Cost: $3,400.00 | 2215 - [400-499] (Supplies & Materials) $3,400.00
[Cont.]
- Conference Attendance: 6 Teachers & 2 Administrators will attend the MEGA Conference (Mobile, AL) in July 2022 to be provided professional development from the ALSDE to support student achievement. Travel costs will include hotel, per diem, and mileage. Total Cost: $22,000.00 | 2215 - [600-899] (Registration) $4,000.00 | 2215 - [300-399] (Travel) $18,000.00

ARP ESSER funds will be used to provide ongoing, high quality professional development for administrators, teachers, and other instructional staff that support increased student achievement in all core subject areas.  LEA Teachers will participate in LETRS (all K-3 LEA teachers) over duration of 2022-2024.  LEA School Administrators will attend MODEL Schools Conference 2023 (Approximately 70 administrators).  ARP ESSER funds will purchase BRAINSPRING (registrations) training for all K-3 teachers to meet Literacy Act requirements to address deficiencies in reading as identified.

Total Costs: $1,087,127.00

2215- [300-399] Travel (lodging, meals, travel, to PD events $180,000.00

2215- {600-699} Registrations - $66,602.00

2215-[300-399] Brainspring $840.525.00
Category 5 (Curriculum Materials & Assessments) 
Provide the following information for Category 5 (Curriculum Materials & Assessments):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Example:
ARP ESSER funds will be used to purchase assessment supplies and materials to help provide real time data to increase student achievement. These will include actual assessments and general supplies. All services will be purchased by the end of the 2021-2022 school year.
Total Cost: $8,791.00 | 2130 - [400-499] (Assessment Supplies & Materials) $8,791.00
Category 6 (Parent & Family Engagement Activities) 
Provide the following information for Category 6 (Parent & Family Engagement Activities):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Example:
ARP ESSER funds will be used to purchase family handouts and resources for our Family Literacy Night in 2021 and 2022. The resources will include ELA and Math manipulatives and supplies needed to create family activities.
Total Cost: $4,500.00 | 2190 - [400-499] (Supplies and Materials) $4,500.00
Category 7 (Other) 
Provide the following information for Category 7 (Other):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)

ARP ESSER Funds will be used to provide additional and ample numbers of substitute teachers to maintain classrooms and promote students remaining in assigned classrooms and continuing instruction in those respective classes when teachers are absence.  Absences have increased due to the COVID pandemic and or additional training to promote remote learning and preparation for Summer Learning.  Substitute Teacher swill also provide opportunities for instructional staff to attend evidence based and high quality professional development over the duration FY2022-2024.  Instructional substitutes will also be used for intervention and enrichment roles where specified.

Total Costs = $168,441.00

1100 - [010-199] Salaries - $156,427.00

1100 - [200-299] Benefits $12,014.00

Category 8 (Other) 
Provide the following information for Category 8 (Other):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)

ARP ESSER funds will be used to purchase contractual social workers through a community based organization (Tuscaloosa's One Place ).  There will be five (5) social workers contracted to serve the Feeder pattern of the Sipsey Valley and Northside Schools.  Provides two schools per social worker.

Total costs $250,000.00

2150-[300-399] Purchase Services $250,000.00

Category 9 (Other) 
Provide the following information for Category 9 (Other):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)

ARP ESSER funds will be used to provide contractual schools with mental health therapists.  All 35 school so fthe LEA will be serviced by five (5) Mental Health Therapists provided by a community based organization/service (Indian Rivers Mental Health).

Total Costs $240,000.00

2170-[300-399] Purchase Services $240,000.00

Category 10 (Other) 
Provide the following information for Category 10 (Other):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Category 11 (Other) 
Provide the following information for Category 11 (Other):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)
Category 12 (Other) 
Provide the following information for Category 12 (Other):
1) Brief description and timeline for each service (service must end by 9/30/2024)
2) Number of employees and FTE(s) (if applicable)
3) Itemized Budget using Function & Object codes (must match Budget Grid)


Administrative Costs 
Program Administration must be reasonable and necessary in order to manage the federal grant in a compliant and effective manner.*
Provide a summary of how the grant program will be administered, including the title of the staff responsible for the grant administration, the FTE(s), and other funding sources (if applicable) that will contribute to administrative staff salaries/benefits. Additionally, the description must include all estimated costs, match the administrative costs dollar amount listed above, and include the Function and Object codes associated with the charge.
The LEA is not utilizing administrative funds.


Indirect Costs 
Indirect Costs represent the expenses of doing business that are not readily identified with the ARP ESSER but are necessary for the general operation of the organization and the conduct of activities it performs. These costs must be reasonable and necessary, and LEAs can use the unrestricted indirect cost rate for calculation.*
% - Unrestricted Indirect Cost Rate for LEA
Maximum Indirect Cost amount for the ARP ESSER Fund
Function/Object Code used on the Budget Grid

SYSTEM PLAN ITEMS RELATED BY FISCAL RESOURCE
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There are currently no Goal or Action Step items associated with this Grant.