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California Department of Education
Official Letter
California Department of Education
Official Letter
April 19, 2021

Dear County Superintendents of Schools:

First Apportionment for In-Person Instruction and
Expanded Learning Opportunities Grants
Fiscal Year 2020–21

This apportionment, in the amount of $3,278,722,085, is made from the General Fund pursuant to Section 2 of Assembly Bill (AB) 86 (Chapter 10, Statutes of 2021) in support of In-Person Instruction (IPI) and Expanded Learning Opportunities (ELO) Grants. The amounts paid in this apportionment reflect 50 percent of each eligible entity’s estimated allocation for each grant calculated pursuant to California Education Code (EC) sections 43521(b) and 43521(c). Remaining funds will be released in August 2021.

General information about the IPI and ELO grants, including frequently asked questions and other program reporting 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 and ELO Grant estimated allocation is available on the CDE’s IPI and ELO Funding Results web page at

IPI Grants

The IPI Grants provide funding to support school districts, county offices of education (COEs) 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 estimated allocation for eligible entities is based proportionally on each LEA’s Local Control Funding Formula (LCFF) entitlement as of the 2020–21 First Principal (P‑1) Apportionment. The final allocation will be based on each LEA’s LCFF entitlement as of the 2020–21 Second Principal (P-2) Apportionment.

IPI Grants will be reduced by one percent for each calendared instructional day from April 1, to May 15, inclusive that an LEA does not offer in-person instruction for all required groups. IPI Grants will be forfeited if an LEA does 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 is 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. An LEA is advised not to budget for IPI funding if it does not plan to offer in-person instruction by that deadline as funding will be adjusted in the second apportionment of IPI and ELO funds in August.

Each LEA will need to certify compliance with the requirement to offer in-person instruction to the California Department of Education (CDE) by June 1, 2021. The certification form will be available by May 1, 2021 on the on CDE’s COVID-19 Relief and School Reopening Grants web page at

ELO Grants

ELO Grants are provided to school districts, COEs, charter schools and State Special Schools and shall be expended pursuant to EC Section 43522(b), 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 EC Section 43522(c), LEAs shall use at least 10 percent of the allocation generated from the proportional share of LCFF to hire paraprofessionals to provide supplemental instruction and support. This amount, based on the estimated ELO Grant, is identified on the allocation schedule available on CDE’s IPI and ELO Funding Results web page at

The ELO Grant Plan template available on CDE’s COVID-19 Relief and School Reopening Grants web page at is a requirement for receiving an ELO Grant. The ELO Grant Plan must be adopted by the local governing board or body of the LEA at a public meeting on or before June 1, 2021, and pursuant to EC Section 43522(e)(1), submitted to the county office of education, the CDE, or the chartering authority within five days of adoption, as applicable.

Estimated allocations for eligible entities 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 as of the 2020–21 P-1 apportionment.  Final allocations will be revised to reflect each LEA’s LCFF entitlement as of the 2020–21 P-2 apportionment and final CALPADS data.

Annual Audit

Audit procedures for the IPI and ELO 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 2021–22 Supplemental Audit Guide.

Accounting and Payment Information

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, 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 In-Person Instruction Grants Office by email at, or the Expanded Learning Division 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: Friday, April 28, 2023
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