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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) General Fund
Fiscal Year 2020–21

This apportionment, in the amount of $537,625,886, is made from the General Fund (GF) pursuant to Section 110 of Senate Bill (SB) 98 (Chapter 24, Statutes of 2020). The GF 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 Coronavirus Relief (CR) Fund and the 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 GF amounts calculated pursuant to Section 110(c) of SB98. Only those 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 use of funds 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 at the web address noted previously.

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 7420, State Learning Loss Mitigation Funds and Revenue Object Code 8590, All Other State 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 24, 2020
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