The purpose of this guidance is to provide information on the maintenance of effort (MOE) requirements under the Elementary and Secondary School Emergency Relief (ESSER) Fund and the Governor's Emergency Education Relief (GEER) Fund. This guidance document includes the following: (1) A chart outlining the main similarities and differences between the MOE requirements in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSA Act), and the American Rescue Plan Act of 2021 (ARP Act); (2) Frequently asked questions about the MOE requirements and the process for States to request an MOE waiver under section 2004(a) of the ARP Act. The Department's approach to MOE waiver requests will be rooted in consideration of the impact on students. The purpose of ARP ESSER, ESSER I, ESSER II, GEER I, GEER II, and EANS funds is to expand resources for K-12 and postsecondary schools and students, not to replace existing State commitments to K-12 and postsecondary education; (3) An MOE worksheet describing how to calculate MOE under the CARES Act, the CRRSA Act, and the ARP Act; (4) An MOE data submission form that each State must use to report MOE data for the CARES Act, the CRRSA Act, and the ARP Act; and (5) An MOE waiver request form that a State must use when requesting a waiver of the MOE requirements. In the near future, the Department will also release separate guidance on the new State and local educational agency (LEA) maintenance of equity requirements in section 2004(b) and (c) of the ARP Act.