The following guidance documents explain the requirements to use ESSER Grant Funds in order to cover salaries, stipends, and/or benefits to stabilize the workforce due to COVID-19-related financial limitations. 

Pensionable vs. Non-pensionable

Important clarification regarding budget series in the GMS: When using ESSER/GEER funds to cover even one-time payments, please use the 100 and 200 series. However, keep in mind that the Wyoming Retirement System (WRS) might determine the payment is non-pensionable. The WDE cannot speak for the WRS, and it is possible that additional compensation may have a pension-spiking impact. Districts should contact WRS to discuss how any additional compensation considered would affect pensions.

For more information regarding this and other potential issues, please see the FAQ section (pg. 9) in the below guidance document.