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ELO-G – Federal Apportionments Overview

Information relating to the apportionment of four federal fund sources available for the Expanded Learning Opportunities Grant (ELO-G) for Fiscal Year 2020-21.

Table of Contents

  1. Program Description
  2. Funding Sources
  3. Use of Funds
  4. Allocations and Apportionments
  5. Grant Award Identification
  6. Applicable Rules and Regulations
  7. Special Rules
  8. Other Fiscal Information
  9. Contacts
  10. Summary of Funding by Source

Program Description

The purpose of the Expanded Learning Opportunities Grant (ELO-G) is to extend instructional learning time for the 2021–22 and the 2022–23 school years by increasing the number of instructional days or minutes provided during the school year, providing summer school or intersessional instructional programs, or taking any other action that increases the amount of instructional time or services provided to pupils based on their learning needs.

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Funding Sources

The ELO-G provides total funding in the amount of $4.557 billion, from state and federal sources, to county offices of education, school districts, charter schools, and state special schools.

Amounts were first appropriated from the state General Fund in California Education Code (EC) Section 43521(a) added by Section 2 of Assembly Bill (AB) 86 (Chapter 10, Statutes of 2021). Subsequent amendments in Section 34 of AB 130 (Chapter 44, Statutes of 2021) and Section 12 of AB 167 (Chapter 252, Statutes of 2021) made a “fund swap” replacing $2.016 billion of state funding with the following sources and amounts of federal stimulus funds.

  • ESSER II – Elementary and Secondary School Emergency Relief (ESSER) Fund pursuant to the federal Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, 2021, (Public Law 116-260)
  • GEER II – Governor’s Emergency Education Relief Fund pursuant to the federal CRRSA, (Public Law 116-260)
  • ESSER III: State Reserve for Emergency Needs – ESSER III state reserve for emergency needs pursuant to the American Rescue Plan (ARP) Act of 2021 (Public Law 117-2).
  • ESSER III: State Reserve for Learning Loss – ESSER III state reserve for learning loss pursuant to the ARP Act of 2021 (Public Law 117-2).
Funding Information Table by Fund Source
Funding Source Statute Resource Code Amount
ESSER II
EC 43521(a)(1)
3216
$670,963,000
GEER II
EC 43521(a)(2)
3217
$153,992,000
ESSER III: State Reserve for Emergency Needs
EC 43521(a)(3)
3218
$437,390,000
ESSER III: State Reserve for Learning Loss
EC 43521(a)(4)
3219
$753,985,000


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Use of Funds

To be eligible for funding, local educational agencies (LEAs) were required to implement a learning recovery program, that at a minimum, provides supplemental instruction, support for social and emotional well-being, and, to the maximum extent permissible under the guidelines of the United States Department of Agriculture, meals and snacks to specified student groups, as defined in Education Code Section 43522, who have faced adverse learning and social-emotional circumstances.

ELO Grants shall be expended for any of the following purposes specified in EC Section 43522(b), including extending instructional learning time, accelerating progress to close learning gaps, integrated pupil supports, community learning hubs, supports for credit deficient pupils, additional academic services, and training for school staff.

Regarding the expenditure requirement for paraprofessionals in EC Section 43522(c), LEAs will use state ELO-G funding for this purpose. Additional information regarding ELO-G state funding is available at IPI and ELO-G funding results page.

Additional information regarding the ELO-G, including frequently asked questions and other programmatic and reporting requirements is available on the COVID-19 Relief and School Reopening Grants web page. Accounting guidance for ELO-G is available on the Accounting for AB 86 Funding web page.

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Allocations and Apportionments

Pursuant to EC Section 43521(b) ELO-G allocations for LEAs are based on $1,000 per homeless pupil enrolled in the 2020–21 fiscal year, $725 per unit of average daily attendance for state special schools, and remaining funds distributed proportionally based on LEAs’ local control funding formula (LCFF) entitlement as of the 2020–21 Second Principal (P-2) Apportionment. For purposes of federal ELO-G funding, allocations and apportionments for locally funded charter schools are included with the chartering authority; state special schools have received one hundred percent of their allocation from the state general fund.

In order to be eligible for federal ELO-G apportionments, LEAs must submit federal ELO-G assurances and comply with quarterly ELO-G expenditure reporting requirements. Information regarding assurances is available on the ELO-G Assurances web page, and information related to ELO-G Quarterly Reporting is available on the COVID-19 Relief and School Reopening Grants web page.  

For information regarding state ELO-G apportionments please refer to the IPI and ELO-G funding results page. Amounts allocated from the state General Fund have been fully paid as of December 2021.

First Apportionment of Federal Funds

LEAs that submitted the ELO-G Legal Assurances by March 22, 2022 are included in the first apportionment of federal ELO-G funds. An LEA that submits assurances after this date will be paid in the next quarterly apportionment.

Amounts paid in a LEA’s  first apportionment will equal 25 percent of a LEA’s allocation for each ELO-G federal fund source. To better track each ELO-G fund source and related expenditures, each ELO-G federal fund source will be paid in its own separate apportionment; for timing, LEAs can expect to see all four ELO-G quarterly apportionments processed on the same schedule.

Remaining Apportionments of Federal Funds

Remaining federal ELO-G funds will be released quarterly, to LEAS with ELO-G Legal Assurances, based on each LEAs quarterly ELO-G Expenditure Report. Federal ELO-G funds are subject to federal cash management requirements. To reduce the time elapsed between the receipt and disbursement of federal funds, an LEA’s apportionment payment will equal 25 percent of the respective ELO-G federal allocation plus expenditures, adjusted for funds previously paid.

For standardized account code structure (SACS) coding, each federal fund source is assigned a separate Resource Code as follows:

SACS Coding by Fund Source
Funding Source SACS
Resource Code
SACS Revenue
Object Code
SACS Resource Title / Revenue Object Title
ESSER II
3216
8290

Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve
/ All Other Federal Revenue

GEER II
3217
8290

Expanded Learning Opportunities (ELO) Grant: GEER II
/ All Other Federal Revenue

ESSER III: State Reserve for Emergency Needs
3218
8290

Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency
/ All Other Federal Revenue Needs

ESSER III: State Reserve for Learning Loss
3219
8290

Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss
/ All Other Federal Revenue



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Grant Award Identification and State Appropriation

Funds for all ELO-G sources are appropriated in EC Section 43521(a) added by Section 2 of AB 86 (Chapter 10, Statutes of 2021), and amended by Section 34 of AB 130 (Chapter 44, Statutes of 2021) and Section 12 of AB 167 (Chapter 252, Statutes of 2021). The United States Department of Education (ED) grant award numbers (GANs), Catalog of Federal Domestic Assistance (CFDA) subprogram numbers, California sub-allocation (pass-through) number Program Cost Accounts (PCA), and SACS coding, are available below by funding source.

Grant Award Identification by Fund Source
Funding Source SACS Resource Code ED GAN CFDA Number CFDA Title
ESSER II
3216
S425D210016
84.425D
Elementary and Secondary School Emergency Relief Fund
GEER II
3217
S425C210012
84.425C
Governors Emergency Education Relief Fund
ESSER III: State Reserve for Emergency Needs
3218
S425U210016 - 21A
84.425U
American Rescue Plan - Elementary and Secondary Schools Emergency Relief Fund (ARP-ESSER)
ESSER III: State Reserve for Learning Loss

3219

8 S425U210016 - 21A
84.425U
American Rescue Plan - Elementary and Secondary Schools Emergency Relief Fund (ARP-ESSER)


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Applicable Rules and Regulations

All federal grant sources are subject to the provisions of the General Education Provisions Act (Public Law 103–382). The grants are also subject to Title 34 of the Code of Federal Regulations (CFR), Part 200; the Education Department General Administrative Regulations in 34CFR, parts 75*, 76, 77, 81, 82, 84, 86*, 97, 98 and 99 (*parts 75 and 86 are applicable only to ELO-G/GEER II, Resource 3217); the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in 2 CFR, Part 200; and 2 CFR, Part 3485.

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Special Rules

Under the federal Tydings Amendment, Section 421(b) of the General Education Provisions Act, any funds that are not obligated at the end of each federal funding period, shall remain available for obligation for an additional period of 12 months. The Tydings Amendment applies to each source of federal ELO-G funds, the respective dates for which funds are available for obligation through are listed in the table below.

Pursuant to EC Section 43521(a), federal ELO-G funds shall be used for costs dating back to March 13, 2020, the date the President declared the national emergency due to COVID-19.  

Funding Period and Tydings by Fund Source
Funding Source SACS
Resource Code
LEA Obligation Period
(Includes Tydings)
ESSER II
3216
03/13/2020 – 09/30/2023
GEER II
3217
03/13/2020 – 09/30/2023
ESSER III: State Reserve for Emergency Needs
3218
03/13/2020 – 09/30/2024
ESSER III: State Reserve for Learning Loss
3219
03/13/2020 – 09/30/2024



Pursuant to 2 CFR, Section 200.305(b)(9), interest earned amounts up to $500 per year may be retained by the non-Federal entity for administrative expense. Any additional interest earned on Federal advance payments deposited in interest-bearing accounts must be remitted annually. LEAs should forward interest payments for remittance to the ED to:

California Department of Education
Cashier’s Office
P.O. Box 515006
Sacramento, CA 95851

To ensure proper posting of payments, please indicate the program’s PCA number for the specific fund source, and identify the payment as “Federal Interest Returned.”

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Other Fiscal Information

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Contacts

Program Questions: Expanded Learning Division, email: ELOGrants@cde.ca.gov  

Fiscal Questions: Categorical Allocations and Audit Resolution Office, email:CAAR@cde.ca.gov

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Summary of Funding by Source

Description ELO-G/ESSER II
Res. Code 3216
ELO-G/GEER II
Res. Code 3217
ELO-G/ESSER III
Res. Code 3218
ELO-G/ESSER III
Res. Code 3219
ED GAN
S425D210016
S425C210012
S425U210016 - 21A
S425U210016 - 21A
CFDA Number
84.425D
84.425C
84.425U
84.425U
CFDA Title
Elementary and Secondary
School Emergency Relief Fund
Governors Emergency Education
Relief Fund
American Rescue Plan - Elementary and Secondary Schools Emergency Relief Fund (ARP-ESSER)
American Rescue Plan - Elementary and Secondary Schools Emergency Relief Fund (ARP-ESSER)
LEA Obligation Period,
(With Tydings)
3/13/2020 – 9/30/2023
3/13/2020 – 9/30/2023
3/13/2020 – 9/30/2024
3/13/2020 – 9/30/2024
SACS Resource Code
3216
3217
3218
3219
SACS Resource Title
Expanded Learning Opportunities (ELO) Grant:
ESSER II State Reserve
Expanded Learning Opportunities (ELO) Grant: GEER II
Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs
Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss
SACS Revenue Object Code
8290
8290
8290
8290
SACS Revenue Object Title
All Other
Federal Revenue
All Other
Federal Revenue
All Other
Federal Revenue
All Other
Federal Revenue
PCA
15618
15619
15620
15621


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Questions:   Categorical Allocations and Audit Resolution Office | CAAR@cde.ca.gov
Last Reviewed: Thursday, February 29, 2024
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