The Post-Award Reporting and Recording forms for capital improvement projects are due Sept. 30.  

These reports are mandatory for capital project in which federal funds were used for ANY portion of the project. This includes any ESSER funding stream, such as ESSER I, ESSER I SPED, ESSER II, ESSER II SPED, ESSER II True Up, ESSER III, or ESSER III True Up. 

For the purpose of this requirement, capital expenditures means expenditures to acquire capital assets or expenditures to make additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that materially increase their value or useful life.  

2 CFR 200.1- Definitions 

Some examples of federal expenditures that require capital improvement reporting include HVAC, bottle fillers, windows, remodeling, plumbing and fixtures, building wiring, and site improvements, etc. 

Determination and reporting of capital improvements will be up to each district. 

Each Local Education Agency (LEA) should review all actual district ESSER expenditures and the Construction Requirements Overview to determine if any expenditures fall under capital improvement regulations. Review the Reporting and Recording Federal Interest in Property FAQ on the KSDE Federal Disaster and Pandemic Relief webpage.  

Districts that determine no federal funds were used for any portion of capital expenditures will submit the Capital Improvement Attestation. The completed form should be emailed to esser@ksde.org by Sept. 30.  

KSDE recognizes some districts may identify capital improvement expenditures, but the federal requirements have not been properly completed, such as Davis-Bacon Act wage certifications, approved capital improvement request form, historical review, etc. In this event, contact esser@ksde.org for additional guidance.  

Questions and completed forms can be emailed to esser@ksde.org.