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California Department of Education
Official Letter
California Department of Education
Official Letter
December 3, 2021

Dear County Superintendents of Schools:

Second Apportionment for the
In-Person Instruction Grants
Fiscal Year 2020–21

This apportionment, in the amount of $1,099,680,598, is made from the General Fund pursuant to Section 2 of Assembly Bill (AB) 86 (Chapter 10, Statutes of 2021), as amended by AB 130 (Chapter 44, Statutes of 2021) and AB 167 (Chapter 252, Statutes of 2021), in support of In-Person Instruction (IPI) Grants. The amounts paid in this apportionment reflect the remaining balance of each eligible entity’s revised allocation calculated pursuant to California Education Code (EC) Section 43521(c).

General information regarding the IPI Grants, including frequently asked questions and other program requirements is available on the California Department of Education’s (CDE’s) COVID-19 Relief and School Reopening Grants web page at Detailed calculations of each local educational agency’s (LEA’s) IPI Grant allocation are available on the CDE’s Funding Results web page at

The IPI Grants provide funding to support school districts, county offices of education and classroom-based charter schools for any purpose consistent with providing
in-person instruction for any pupil participating in in-person instruction, including, but not limited to, COVID-19 testing, cleaning and disinfection, personal protective equipment, ventilation and other schoolsite upgrades necessary for health and safety, salaries for certificated or classified employees providing in-person instruction or services, and social and mental health support services provided in conjunction with in-person instruction.

The revised allocation for eligible entities is based proportionally on each LEA’s Local Control Funding Formula entitlement as of the 2020–21 Second Principal Apportionment. IPI Grants were reduced by one percent for each calendared instructional day from April 1 to May 15, inclusive that an LEA did not offer in-person instruction for all required groups. IPI Grants were forfeited if an LEA did not offer in-person instruction pursuant to EC Section 43521(c)(3) for all required groups by May 15, 2021, or if in-person instruction was not offered continuously through the end of the scheduled 2020–21 school year, unless otherwise ordered by a state or local health officer or due to a natural disaster.

Audit procedures for the IPI Grants will be added to the 2021–22 Guide for Annual Audits of K–12 Local Educational Agencies and State Compliance Reporting (Audit Guide) pursuant to EC Section 43523(a) to determine compliance with requirements for in-person instruction, use of funds, adoption of the plan, and submission of the final expenditure report. Other statutory requirements may also be subject to annual audit pending the adoption of the 2021–22 Supplemental Audit Guide.

A warrant will be mailed approximately two weeks from the date of this letter. For standardized account code structure coding, use Resource Code 7422, In-Person Instruction Grant, 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 In-Person Instruction Grants Office by email at For questions concerning this apportionment or the IPI and ELO Grants 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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