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California Department of Education
Official Letter
California Department of Education
Official Letter
March 29, 2023

Dear County Superintendents of Schools:

Second Apportionment for the
Learning Recovery Emergency Block Grant
Fiscal Year 2022–23

This apportionment, in the amount of $3,967,999,457, is made from the state General Fund pursuant to California Education Code (EC) Section 32526, added by Section 2 of Assembly Bill (AB) 182 (Chapter 53, Statutes of 2022) and amended by Section 15 of AB 185 (Chapter 571, Statutes of 2022) in support of the Learning Recovery Emergency Block Grant. Funding is provided to county offices of education, school districts, and charter schools for learning recovery initiatives through the 2027–28 school year that, at a minimum, support academic learning recovery, and staff and pupil social and emotional well-being.

Local educational agency (LEA) allocations are calculated on a per-unit basis, pursuant to EC Section 32526, based on each LEA’s reported average daily attendance for kindergarten and grades 1 through 12, inclusive, multiplied by the LEA’s 2021–22 unduplicated pupil percentage calculated pursuant to EC Section 2574 or 42238.02, as of the 2021–22 Second Principal Apportionment. The per-unit funding rate is approximately $2,396.08 ($2,396.08267971). The amounts paid in this apportionment reflect the remaining balance of each eligible LEA's allocation.

Use of Funds and Expenditure Reporting

The Learning Recovery Emergency Block Grant funds shall only be expended for any of the following purposes pursuant to EC Section 32526(c)(2):

  1. Instructional learning time for the 2022–23 through 2027–28 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 or stabilizes the amount of instructional time or services provided to pupils, or decreases or stabilizes staff-to-pupil ratios, based on pupil learning needs.
  2. Accelerating progress to close learning gaps through the implementation, expansion, or enhancement of learning supports, such as:
    • Tutoring or other one-on-one or small group learning supports provided by certificated or classified staff.
    • Learning recovery programs and materials designed to accelerate pupil academic proficiency or English language proficiency, or both.
    • Providing early intervention and literacy programs for pupils in preschool to grade 3, inclusive, including, but not limited to, school library access.
    • Supporting expanded learning opportunity program services pursuant to EC Section 46120.
    • Providing instruction and services consistent with the California Community Schools Partnership Act (Chapter 6 [commencing with Section 8900] of Part 6) regardless of grantee status.
  3. Integrating pupil supports to address other barriers to learning, and staff supports and training, such as the provision of health, counseling, or mental health services; access to school meal programs; before and after school programs or programs to address pupil trauma and social-emotional learning; or referrals for support for family or pupil needs.
  4. Access to instruction for credit-deficient pupils to complete graduation or grade promotion requirements and to increase or improve pupils’ college eligibility.
  5. Additional academic services for pupils, such as diagnostic, progress monitoring, and benchmark assessments of pupil learning.
Reporting Requirements

LEAs that receive Learning Recovery Emergency Block Grant funds are required to report interim expenditures to the California Department of Education (CDE) by
December 1, 2024, and December 1, 2027, and a final expenditure report no later than December 1, 2029. The CDE shall develop an expenditure template by June 30, 2023. If a charter school ceases to operate before December 1, 2029, a final expenditure report is due to the California Department of Education within 60 days of the effective date of the closure, and the CDE shall collect any unspent amounts. LEAs that do not submit the final expenditure report will forfeit all funds.

Additional information regarding the Learning Recovery Emergency Block Grant reporting requirements is available on the CDE’s Learning Recovery Emergency Block Grant web page at

Accounting and Payment Information

A warrant will be mailed approximately three weeks from the date of this letter. For standardized account code structure coding, use Resource Code 7435, Learning Recovery Emergency Block 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

Frequently asked questions regarding the funding calculations, apportionment timing, use of funds and expenditure reporting are available on CDE’s Learning Recovery Emergency Block Grant web page at

For questions regarding programmatic requirements, use of funds, and expenditure reporting, please contact the Government Affairs Division by email at For questions concerning this apportionment or the Learning Recovery Emergency Block Grant allocation amounts, please contact the Categorical Allocations and Audit Resolution Office by phone at 916-327-0538 or by email at


Elizabeth Dearstyne, Director
School Fiscal Services Division


Last Reviewed: Wednesday, March 29, 2023
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