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California Department of Education
Official Letter
California Department of Education
Official Letter
December 6, 2021

Dear County Superintendents of Schools: 

Second Apportionment for the
Expanded Learning Opportunities Grants
General Fund
Fiscal Year 2020–21

This apportionment, in the amount of $262,383,458, is made from the state General Fund (GF), pursuant to Section 2 of Assembly Bill (AB) 86 (Chapter 10, Statutes of 2021), as amended by Section 34 of AB 130 (Chapter 44, Statutes of 2021) and Section 12 of AB 167 (Chapter 252, Statutes of 2021), to local educational agencies (LEAs) and state special schools in support of the Expanded Learning Opportunities Grant (ELO-G). The amendments in AB 130 and AB 167 changed the source of funds available for ELO-G, replacing $2.016 billion of the total general fund dollars with $2.016 billion in federal stimulus funds from four programs. The amount paid in this apportionment reflects the remaining state GF amounts due to LEAs and state special schools.

The ELO-G funds shall be expended for any of the following purposes: 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. Pursuant to California Education Code Section 43522(c), LEAs shall use at least 10 percent of the allocation generated from the proportional share of Local Control Funding Formula (LCFF) to hire paraprofessionals to provide supplemental instruction and support; the calculated amount is identified on the allocation schedule available on the California Department of Education’s (CDE’s) website at

Allocations for LEAs and state special schools 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’ LCFF entitlement. The allocations were revised in August 2021 to reflect final data from the 2020–21 Second Principal Apportionment and 2020-21 final California Longitudinal Pupil Achievement Data System Fall 1 data, as well as the fund shift pursuant to AB 130. In September 2021, allocations were further amended to reflect a second fund shift pursuant to AB 167, however, the total allocation amounts calculated in August 2021 were unchanged. Detailed calculations of each LEA’s and state special school’s ELO-G allocation, and breakdown by fund source, are available on the CDE’s webpage at

In order for LEAs to be eligible for remaining ELO-G federal apportionments, additional requirements must be met. Consistent with other federal stimulus programs LEAs must submit assurances, in addition, LEAs will be required to submit quarterly expenditure reports to the CDE as federal ELO-G funds are subject to federal cash management rules and regulations. Federal ELO-G apportionments will follow the same methodology as other federal formula grants, i.e., 25% of each LEA’s allocation will be released as an advance and quarterly payments will follow based on quarterly expenditure reporting. Quarterly apportionments will equal 25% of the LEA’s allocation plus expenditures to date and less funds previously paid. For the purpose of federal assurances, reporting, allocations and apportionments, a locally funded charter school is included with the chartering authority.

Additional information regarding the ELO-G, including frequently asked questions and other programmatic and reporting requirements is available on the CDE website at Accounting guidance for ELO-G is available at

A warrant will be mailed approximately two weeks from the date of this letter. For standardized account code structure coding, use Resource Code 7425, Expanded Learning Opportunities Grant, Resource Code 7426, Expanded Learning Opportunities: Paraprofessionals Staff, and Revenue Object Code 8590, All Other State Revenue.

County Superintendents of Schools were notified of this apportionment by email sent to their CDEfisc email addresses. The CDE requested that the email be forwarded to school districts and charter schools in the county and included the links to this letter and the accompanying apportionment schedule posted on the CDE web page at

For questions regarding programmatic requirements, use of funds, and expenditure reporting, please contact the Expanded Learning Division by email at For questions concerning this apportionment or the ELO-G allocation amounts, please contact the Categorical Allocations and Audit Resolution Office by email at


Elizabeth Dearstyne, Director
School Fiscal Services Division


Last Reviewed: Tuesday, December 26, 2023
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