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ESSER I – Apportionment Overview

Information relating to the apportionment of Elementary and Secondary School Emergency Relief (ESSER I) Fund of the Coronavirus Aid, Relief, and Economic Security (CARES) Act for Fiscal Year 2020-21.

Program Description

ESSER I funds are part of the CARES Act which was signed into law on March 27, 2020 (Public Law 116–136). ESSER I funds are apportioned to local educational agencies (LEAs) to address the impact of COVID-19 on elementary and secondary schools. Each state must use no less than 90 percent of its allocation ($1,482,575,514) to make subgrants to LEAs, based on each LEA’s share of funds received under Title I, Part A in fiscal year 2019–20.

Allocations and Apportionments

ESSER I fund allocations are based on an LEA’s share of funding received under Title I, Part A in fiscal year (FY) 2019–20 with the exception of new or significantly expanding charters. To have received 2019–20 Title I, Part A, an LEA must have:

  • Been deemed an eligible LEA as reflected by a minimum U.S. Census Bureau estimated poverty count of 10 and poverty rate greater than 2%; and,
  • Applied for funds on CARS no later than March 31, 2020; and,
  • Submitted the Local Control and Accountability Plan (LCAP) Federal Addendum no later than March 31, 2020

ESSER I fund allocations for new or significantly expanding charter schools in FY 2020–21 are based on their share of funding received under Title I, Part A in FY 2020–21. To have a FY 2020–21 Title I, Part A allocation, the charter school must have:

  • Submitted the Pupil Estimates for New or Significantly Expanding Charters (PENSEC) report in July 2020, and,
  • Been deemed an eligible LEA as reflected by a minimum U.S Census Bureau-equivalent poverty count of 10 or more and a minimum poverty rate greater than 2% as of October 7, 2020; and,
  • Applied for Title I funds on CARS no later than March 31, 2021 (deadline extended to April 16, 2021); and,
  • Submitted the LCAP Federal Addendum for Title I no later than April 16, 2021

To receive an apportionment, an LEA must have submitted the ESSER I Legal Assurances by April 7, 2021 and must submit the quarterly ESSER I Expenditure Report. ESSER I 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 its ESSER I allocation plus expenditures, adjusted for funds previously paid.

For standardized account code structure coding, use Resource Code 3210: Elementary and Secondary School Emergency Relief (ESSER I) Fund and Revenue Object Code 8290, All Other Federal Revenue.

Grant Award Identification

The United States Department of Education (ED) grant award number for this funding is S425D200016. The Catalog of Federal Domestic Assistance subprogram number is 84.425D (Elementary and Secondary School Emergency Relief Fund). The funding is appropriated in Schedule (1) of Item 6100-163-0890 of the Budget Act of 2020 (Chapter 6, Statutes of 2020). The California sub-allocation (pass-through) number is Program Cost Account (PCA) 15536.

Grant Award Period and 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 the federal funding period, May 1, 2020, through September 30, 2021, shall remain available for obligation for an additional period of 12 months, through September 30, 2022.

This grant is subject to the provisions of the General Education Provisions Act (Public Law 103–382). This grant is also subject to 34 Code of Federal Regulations (CFR), Part 200; the Education Department General Administrative Regulations in 34 CFR, parts 76, 77, 81, 82, 84, 97, 98 and 99; the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in 2 CFR, Part 200; and 2 CFR, Part 3485.

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 (PCA 15536), and identify the payment as “Federal Interest Returned.”

An LEA may use ESSER I funds for any allowable expenditure incurred on or after March 13, 2020, the date the national emergency was declared due to COVID-19. Additional information can be found on the CARES Act ESSER I web page.


Program Questions: CDE Federal Stimulus Team, email:

Fiscal Questions: Categorical Allocations and Audit Resolution Office, email:

Questions:   Categorical Allocations & Audit Resolution |
Last Reviewed: Wednesday, August 3, 2022
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