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California Department of Education
Official Letter
California Department of Education
Official Letter
August 21, 2020

Dear County Superintendents of Schools:

First Apportionment for Learning Loss Mitigation Funding
Section 110 of Senate Bill 98 (Chapter 24, Statutes of 2020) Coronavirus Relief Fund
Fiscal Year 2020–21

This apportionment, in the amount of $4,436,270,279, is made from federal funds provided to the state from the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Coronavirus Relief (CR) Fund, Section 5001 (Public Law 116–36), and pursuant to Section 110 of Senate Bill (SB) 98 (Chapter 24, Statutes of 2020). The CR Fund is one of three Fund sources available for Learning Loss Mitigation Funding (LLMF). The other two fund sources, which will be processed in separate apportionments, include the state General Fund (GF) and Governor’s Emergency Education Relief (GEER) Fund.

Amounts paid in this apportionment reflect 100 percent of each eligible local educational agency’s (LEA’s) allocation of CR Funds calculated pursuant to Section 110(a), (b), and (c) of SB 98 based on three separate allocation formulas. Only those eligible LEAs that submitted the LLMF Assurances by August 5, 2020, are included in this apportionment.

The LLMF is available to LEAs for activities that directly support pupil academic achievement and mitigate learning loss related to COVID-19 school closures. The eligible uses of LLMF is consistent for all three fund sources regardless of the formula under which funding is generated and must be used for the purposes identified in SB 98. Additional details for the LLMF, including use of funds, expenditure deadlines, allocation formulas, apportionment timing, and other LLMF requirements are available on the LLMF web page at

State compliance requirements in SB 98 and federal compliance requirements specific to CR and GEER Funds are detailed in the LLMF Assurances, available on LLMF web page at the web address noted above. Requirements specific to the CR Fund include the following in the Uniform Guidance in Title 2 of the Code of Federal Regulations (2 CFR) Part200: 2 CFR 200.303, internal controls, 2 CFR 200.330 through 200.332, sub-recipient monitoring, Subpart F, audit requirements, and the Single Audit Act. Pursuant to the federal CR Frequently Asked Questions, interest earned on CR Fund may be used by LEAs for LLMF purposes during the allowable timeframe.

For the CR Fund, the United States Department of the Treasury account identification number is 20-1892-0-1-806. The Catalog of Federal Domestic Assistance subprogram number is 21.019 (Related Federal Assistance). The funding is appropriated in Section 110 of SB 98. The California sub-allocation (pass-through) number is Program Cost Account (PCA) 25516.

Warrants are anticipated to be mailed to each county treasurer during the first week of September. For standardized account code structure coding, use Resource Code 3220, Coronavirus Relief Fund: Learning Loss Mitigation and Revenue Object Code 8290, All Other Federal Revenue.

County superintendents were notified of this apportionment by email sent to their CDEfisc email addresses. The CDE requested that the email be forwarded to all 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

If you have any program related questions regarding the LLMF, such as use of funds, reporting requirements, or other program requirements, please contact the Government Affairs Division, CARES Help Office, by email at, or visit the CDE web page at For questions concerning this apportionment or the LLMF allocation amounts, please contact Julie Klein Briggs, Fiscal Consultant, Categorical Allocations and Audit Resolution Office by email at



Elizabeth Dearstyne, Director
School Fiscal Services Division


Last Reviewed: Monday, August 22, 2022
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