[Editor's Note: This article has been updated to include the Standardized Account Code Structure (SACS) resource code.]
The California Department of Education published preliminary allocations for the second round of Elementary and Secondary School Emergency Relief (ESSER II) funds, which were authorized by the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act. As a reminder, more than $6 billion of ESSER II funds will be distributed to local educational agencies in proportion to their 2020–21 share of Title I, Part A funds. The preliminary allocations are also accompanied by updated allowable uses.
ESSER II funds should be assigned to SACS resource code 3212, object code 8290. Still to be determined are the appropriate fiscal year for revenue recognition and the cash flow distribution schedule. The webpage with the recently released information can be accessed here.