Late Liquidation Requests

The U.S. Department of Education (USED) has the authority to approve liquidation requests for properly obligated ARP ESSER III funds upon review of written requests made by the grantee (NHED) on behalf of itself and its subrecipients (LEAs). To determine if the LEAs request for late liquidation of ARP ESSER III funds is allowable to include in NHEDs formal request to USED, please provide the information and attachments requested below. A separate form is required for each project for which the LEA is requesting late liquidation. Please note that submission of this form does not guarantee approval of the extension. NHED will accept requests beginning July 1, 2024, through October 15, 2024. For the submission to be considered, the application and attachments must be complete.

Request for Late Liquidation of ARP ESSER III Funds

Process for LEA Submission

LEA submits a late liquidation request form by October 15, 2024 to esser@doe.nh.gov and must include the following supporting evidence:

  1.  A list of projects for which the LEA is requesting late liquidation of ARP ESSER III funds including a detailed description of each project, and the amount of funds per project for which the LEA is requesting late liquidation. For applications submitted prior to September 30, 2024, the amount can be submitted to NHED after September 30, 2024.
  2. For each project, a detailed justification and explanation for funds that may not be liquidated by the end of the statutory liquidation period (11/15/2024). Note: needing more time to expend funds is not an adequate justification for a liquidation extension request. Examples might include delays related to supply or labor shortages.
  3. Evidence to demonstrate that the funds for which the LEA is requesting late liquidation have been obligated prior to the ARP ESSER III obligation deadline of 9/30/2024. Please see the regulations governing obligation of funds in 34 CFR 76.707. Examples of evidence and required attachments can be found on the tab labeled "Required Attachments".

Process for NHED Review

  1. NHED receives submissions of Late Liquidation Request Forms and supporting evidence through ESSER@doe.nh.gov no later than October 15, 2024.
  2. NHED reviews late liquidation requests to assess the following:
    1. The LEA risk assessment status as determined by FY23 and FY24 Covid-19 relief fund programs risk assessment (ESSER I and ESSER II). LEAs with outstanding corrective action items or designated as high risk may be ineligible for late liquidation.
    2. Whether the funds have been obligated for allowable uses prior to September 30, 2024.
    3. Adequate and allowable justification for late liquidation including sufficient documentation demonstrating work was anticipated to be completed by September 30, 2024.
    4. The LEA capacity for liquidating funds between November 16, 2024 and November 1, 2025.
    5. Whether the project meets the requirements for late liquidation request.
  3. NHED will provide a response to the LEA as to whether the request meets requirements, needs additional documentation, or does not meet requirements.
  4. NHED will submit all approved requests to USED.
  5. NHED will communicate USED determinations to LEAs.
  6. The FY25 ESSER III risk assessment will include a late liquidation variable to incorporate the increased risk associated with the late liquidation of funds and all approved late liquidation requests will be identified for fiscal and programmatic monitoring.

ARP ESSER III Late Liquidation Guide   

ESSER III Late Liquidation Request Form

 

Contact:
esser@doe.nh.gov