COVID-19 Relief and School Reopening Grants

Coronavirus (COVID-19) Main Web Page

The California Legislature provided $6.6 billion in the Assembly Bill 86 COVID-19 relief package , including $2 billion for In-Person Instruction (IPI) Grants and $4.6 billion for Expanded Learning Opportunities (ELO) Grants. Governor Newsom signed AB 86 on March 5, 2021. The IPI and ELO Grant parameters were amended by AB 130 and AB 167 , signed by the Governor on July 9, 2021 and September 23, 2021, respectively.

In-Person Instruction and Expanded Learning Opportunities Funding Results

IPI and ELO Grants Frequently Asked Questions (Updated 29-Dec-2021)

Instructional Time and Distance Learning Requirements

Although in-person instruction for the purposes of the In-Person Instruction and Expanded Learning Opportunities Grants has been expanded to include hybrid models, instructional time requirements for the 2020-21 school year have not changed. Instructional time calculations continue to be based on time under the immediate physical supervision and control of a certificated employee for in-person instruction and time value of assignments made by and certified to by a certificated employee for distance learning.

Similarly, although under some circumstances a week of hybrid instruction can be considered in-person instruction for the purposes of the In-Person Instruction and Expanded Learning Opportunities Grants, LEAs must continue to meet distance learning requirements for all students that are assigned distance learning for any part of the instructional day.

In-Person Instruction Grants

To be eligible for full funding, Local Educational Agencies (LEAs) must offer in-person instruction, as defined in Education Code (EC) Section 43520.5, including hybrid models, by April 1, 2021 for specified student groups. IPI Grants are reduced by one percent for each calendared instructional day that an LEA did not offer in-person instruction for all required groups. IPI Grants are forfeited if an LEA did not offer in-person instruction for all required groups by May 15, 2021; 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 if an LEA did not complete the IPI Grant LEA Certification Form required by EC Section 43521(c)(5).

Every eligible LEA can reference the data provided on their IPI Grant LEA Certification Form using the link below. The California Department of Education (CDE) used this data, certified by LEAs, to calculate the revised IPI Grant allocation posted on the In-Person Instruction and Expanded Learning Opportunities Funding Results page.

IPI Grant LEA Certification Form – Data (XLSX; Added 29-Dec-2021)

IPI Grants may be used 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.

IPI Final Expenditure Reporting

Per Education Code § 43523(c), local educational agencies receiving apportionments under Section 43521 shall report final expenditures of those apportioned funds to the department by December 1, 2024, and the Superintendent shall initiate collection proceedings for unexpended funds. A local educational agency that does not submit the expenditure report shall forfeit all funds apportioned pursuant to Section 43521. LEAs can fulfill this requirement by filling out the In-Person Instruction Grants Final Expenditure Report and submitting it to InPersonGrants@cde.ca.gov by the due date.

IPI Final Expenditure Report (PDF)

For questions about IPI Grants, please contact InPersonGrants@cde.ca.gov.

Expanded Learning Opportunities Grant:

Federal Elementary and Secondary School Emergency Relief (ESSER) II (3216), Governor's Emergency Education Relief (GEER) II (3217), ESSER III-Emergency Needs (3218), ESSER III-Learning Loss (3219)

To be eligible for Expanded Learning Opportunities (ELO) Grant funding, local educational agencies (LEAs), defined as school districts, county offices of education (COEs), charter schools, and state special schools, must implement a learning recovery program, that at a minimum, provides supplemental instruction, support for social and emotional well-being, and, to the maximum extent permissible under the guidelines of the United States Department of Agriculture, meals and snacks to specified student groups, as defined in California Education Code (EC) Section 43522, who have faced adverse learning and social-emotional circumstances.

Assurances

The ELO Grant assurance portal closed on June 1, 2022. LEAs that did not submit assurances will forfeit their ELO Grant federal allocation. The ELO Grant Assurances must be completed by LEAs as a condition of receiving funding. Using their federal stimulus funding unique login password, LEAs can access the assurances to check submission status at ELO Grants Search.

ELO Grant Plan

The ELO Grant Plan must have been completed by LEAs as a condition for receiving funding. The ELO Grant Plan must have been adopted by the local governing board or body of the LEA at a public meeting on or before June 1, 2021, and submitted to the COE, the California Department of Education (CDE), or the chartering authority within five days of adoption, as applicable. The original and revised ELO Grant Plan templates can be accessed below. Consistent with this plan, LEAs are to plan supplemental instruction and support in a tiered framework that bases universal, targeted, and intensive support on pupils’ needs for academic, social-emotional, and other integrated pupil supports, and provides the services through a program of engaging learning experiences in a positive school climate. Please note: Per EC, Section 43522(e)(2)(A)(v), LEAs must update their ELO Grant Plan to include actual expenditures when those expenditures become available. (Updated 8-May-2024)

LEA Template for the Plan (DOCX; Added 25-Mar-2021)

Errata to LEA Template for the Plan

Amending the Plan

LEAs may amend their ELO Grant Plan, including the planned expenditures, based on changes in student needs identified as part of the LEAs ongoing assessment of the needs of students identified for supplemental instruction and support. LEAs are encouraged to collaborate with community partners when amending their plan.

A materially altered plan should be brought to the governing board or body of the LEA for adoption. School districts must submit the amended plan to their COE; charter schools must submit their amended plans to their chartering authority; and COEs and school districts in a single-district county must submit their amended plans to the CDE by email at ELOGrants@cde.ca.gov. LEAs are also strongly encouraged to post an amended plan to the same web page as their LCAP.

Allowable Use of Funds

LEAs are required to use 85 percent of their ELO Grant apportionment for expenditures related to providing in-person services using only the 7 supplemental and support grant strategies listed below. LEAs are not required to implement each of the 7 grant strategies; rather LEAs are to work collaboratively with their community partners to identify the strategies to implement. LEAs are encouraged to engage, plan, and collaborate on program operation with community partners and expanded learning programs, and leverage existing behavioral health partnerships and Medi-Cal billing options, in the design and implementation of services. More information can be accessed on the IPI and ELO Grants Frequently Asked Questions web page. It is important to note that the CDE is not approving or denying individual requests for allowable expenditures. The CDE encourages LEAs to consult their agency’s legal department. The determination of whether an expense is allowable will take place through the independent audit.

1. Extending instructional learning time in addition to what is required by law 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 the amount of instructional time or services provided to students based on their learning needs.
2. Accelerating progress to close learning gaps through the implementation, expansion, or enhancement of learning supports including, but not limited to, any of the following:
   • 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 student academic proficiency or English language proficiency, or both.
   • Educator training, for both certificated and classified staff, in accelerated learning strategies and effectively addressing learning gaps, including training in facilitating quality and engaging learning opportunities for all students.
3. Integrated pupil supports to address other barriers to learning, 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 student trauma and social-emotional learning, or referrals for support for family or student needs.
4. Community learning hubs that provide students with access to technology, high-speed internet, and other academic supports.
5. Supports for credit deficient pupils to complete graduation or grade promotion requirements and to increase or improve students’ college eligibility.
6. Additional academic services for students, such as diagnostic, progress monitoring, and benchmark assessments of student learning.
7. Training for school staff on strategies, including trauma-informed practices, to engage students and families in addressing students’ social-emotional health needs and academic needs.

Traditional Obligation and Liquidation Deadlines

ESSER II (Resource Code 3216)

• Obligation Deadline: September 30, 2023
• Liquidation Deadline: January 29, 2024

GEER II (Resource Code 3217)

• Obligation Deadline: September 30, 2023
• Liquidation Deadline: January 29, 2024

ESSER III (Resource Codes 3218 and 3219)

• Obligation Deadline: September 30, 2024
• Liquidation Deadline: January 28, 2025

(Added 31-July-2024)

American Rescue Plan Liquidation Extension

The application period for LEA Liquidation Extension Request Applications closed as of November 1, 2024. (Updated 3-Feb-2025)

The CDE Federal Stimulus Team is pleased to announce the availability of the liquidation extension request application for the American Rescue Plan (ARP) Act ESSER III funds, including Resource Codes 3213, 3214, 3218 and 3219.

The application and additional information can be accessed through the Liquidation Extension Request Application section of the ARP Act Funding web page. To support timely submission to and review by the U.S. Department of Education, all LEA applications for liquidation extension must be submitted to the CDE by November 1, 2024. (Added 31-July-2024)

Apportionments

Federal ELO Grant funds are subject to federal cash management requirements. Twenty-five percent of each LEAs allocation was released as an advance. The deadline for the CDE to draw down Federal Stimulus Funds for resources 3216, 3217, 3218, and 3219 from the U.S. Department of Education has passed and all final payments to LEAs for these resources have been made. Apportionment information for Federal ELO Grant funds can be accessed on the ELO Grant (Federal Funds) Funding Results web page. (Updated 3-Feb-2025)

Federal Stimulus Annual Reporting

All LEAs that received funding from at least one of the following Federal ELO Grants must submit annual reporting:

• ESSER II (Resource Code 3216)
• GEER II (Resource 3217)
• ESSER III (Resource 3218)
• ESSER III (Resource 3219)

For more information regarding Annual Reporting, please visit the Federal Stimulus annual Reporting Help Page. (Updated 6-March-2024)

Quarterly Expenditure Reporting

The ELO Grant for Federal resources 3216, 3217, 3218, and 3219 follows the same reporting process as other federal stimulus funding. All LEAs that receive Federal ELO Grant funds must submit quarterly reports which include fiscal and programmatic expenditure information. ESSER II (resource 3216) and GEER II (resource 3217) funding has expired. Final quarterly reports for these fund sources were submitted during the 2024 Spring quarterly reporting cycle. Please note that LEAs designated as authorizing agencies for local charter schools are responsible for reporting quarterly and annual expenditures for the total allocation provided, including any expenditures of the locally funded charters authorized by the LEA. LEAs can report final ELO Grant expenditures for ESSER III (resources 3218 and 3219) on the Stimulus Funding Reporting web page. Additional information and assistance with reporting can be accessed on the Federal Stimulus Quarterly Reporting Help Page. (Updated 8-May-2024)

Completing the Report

Federal ELO Grant expenditure reports include all the following sections:

Fund Overview

In this section, the LEA’s Federal ELO Grant total allocation, amount received, and previously reported expenditures, are pre-populated and the LEA reports its expenditures for the reporting period. All reported expenditures must be reported in whole numbers without decimals, commas, or other punctuation. (Updated 3-Feb-2025)

• Total Allocated Amount: This amount is prepopulated based on the allocations the CDE calculated the LEA is eligible to receive. This displays the total funds that will be available when all funds are disbursed and is consistent with the information provided on the IPI and ELO Grants Funding Results web page.
  
  
• Total Received Amount: This amount is prepopulated based on the funding the CDE has disbursed to the LEA. The total received amount is updated as additional apportionments are made. (Updated 8-May-2024)
  
  
• Previous Expended Amount: This amount is prepopulated based on all previous reports submitted by the LEA. It is the cumulative total of expenditures reported to the CDE in prior quarters.
  
  
• Current Expended Amount: LEAs are required to report the amount of funds they have expended since the reporting period the LEA last reported expenditures. LEAs do not need to include expenditures previously reported. The amount reported should be based on the final day of the reporting period. (Updated 3-Feb-2025)
  
  The number reported must be a whole number and may range from 0 to the Total Allocated Amount (minus any amount previously reported as expended [Previous Expended Amount]). In addition, an LEA may enter a negative number to reflect any net adjustment, such as transferring costs to a different funding source. In this instance, the negative number can be no greater than the Previous Expended Amount. For example, if Previous Expended Amount is $10, the LEA may enter -$10, but not -$11. (Updated 8-May-2024)
  
  
• Amount not Expended: This field is automatically calculated with the Total Allocated Amount minus the sum of the Previous Expended Amount and the Current Expended Amount. Any amount above $0 in this field is subject to recoupment. (Updated 3-Feb-2025)

Funds Expended

In this section, LEAs are required to provide information that details how they have spent their Federal ELO Grant funds by indicating the percentage of the total funds expended that was used for each of the 7 grant strategies, which are aligned to the allowable uses of this fund source as described in EC Section 43522(b).

• Grant Strategies: Report the total percentage of funds expended, from the Total Expended, that has been used for each of the 7 grant strategies. All expenditures must be reasonable and necessary to prevent, prepare for, or respond to the COVID-19 pandemic. The CDE asks that LEAs use their best discretion to categorize expenditures in the most closely associated strategy. Additional information regarding each of the grant strategies can be found in the Allowable Use of Funds section on this web page. (Updated 27-Jun-2024)

Contact Information

In this section, the report filer provides his/her first and last name, title, email address, telephone number, and telephone extension (if applicable).

Certification

In this section, the report filer certifies that they are an authorized representative of the LEA and that the information reported is accurate to the best of their knowledge and acknowledges that any unexpended amount that remains unobligated as of September 30, 2024, is subject to recoupment. (Updated 8-May-2024)

Finishing the Report

Once the report is complete, the LEA must save the report by clicking the “Save Data” button at the bottom of the page. If there is an issue, the reporting portal will indicate there are errors to be reviewed at the top of the web page. If there are no errors (or any errors have been resolved), you will see the message “Your data have been saved” indicating the report is complete (there is no submittal button).

Confirmation of Submission

To confirm submission of a report, ensure there is a date provided under “Date Submitted” on the main page of the reporting portal, to the far right of the reporting link for the specific resource.

Revising an Expenditure Report

Revising previous quarterly expenditure reports is not permitted. Instead, any necessary revisions should be made by submitting a new report. If expenditures were previously overreported, the amount overreported should be subtracted using a negative number in the “Current Expended Amount” field. Alternatively, if expenditures were underreported, the amount not yet reported should be added to the “Current Expended Amount” field. (Updated 3-Feb-2025)

LEAs should ensure that all percentages calculated within the “Funds Expended” section are based on the total cumulative expenditures of the fund source over the full grant period, not justhe current quarter’s expenditures. As a note, indirect costs cannot be charged to ELO Grant federal fund sources. LEAs are encouraged to review which fund sources they may charge indirect costs to.

Quarterly Expenditure Report Data

The Federal ELO Grant Quarterly Expenditure Report data for Resource Codes 3216, 3217, 3218, and 3219, reported by LEAs, is available in the spreadsheets below. The 3216 and 3217 reports reflect final ESSER II and GEER II expenditures. The 3218 and 3219 reports are based on data reported during the 2024 Winter reporting cycle, which closed on January 17, 2025, and reflect expenditures and remaining obligations through September 30, 2024.

Resource 3216 ESSER II State Reserve (Corrections through September 30, 2023) (XLSX)

Resource 3217 GEER II (Corrections through September 30, 2023) (XLSX)

Resource 3218 ESSER III, State Reserve Emergency Needs (Corrections through September 30, 2024) (XLSX)

Resource 3219 ESSER III, State Reserve Learning Loss (Corrections through September 30, 2024) (XLSX)

Expenditure Reporting Timeline

The information below outlines the quarterly expenditure reporting windows and deadlines for each of the ELO Grant federal funding sources. Some deadlines remain to be determined (TBD) and will be updated as they draw nearer. Information about obligations for federal grants can be found in the California School Accounting Manual (CSAM), Procedure 765, Recognition of Legal Obligations in Reporting for Federal Grants.

ESSER II (Resource 3216) and GEER II (Resource 3217) - available for obligation through September 30, 2023

ESSER III-Emergency Needs (Resource 3218) and ESSER III-Learning Loss (Resource 3219) - available for obligation through September 30, 2024

State General Fund: Resource Codes 7425 and 7426

Paraprofessionals

Per EC, Section 43522(c)(1)(A) and (B), of the total ELO Grant funds apportioned, LEAs shall use at least 10 percent of their apportionment to hire paraprofessionals to provide supplemental instruction and support through the duration of this program, with a priority for full-time paraprofessionals. Supplemental instruction and support shall be prioritized for English learners and pupils who are individuals with exceptional needs. It is the intent of the Legislature that LEAs prioritize rehiring paraprofessionals subject to layoff or release after the expiration of the protections included for classified employees in Section 94 of Chapter 24 of the Statutes of 2020, and further increasing the number of paraprofessional staff to meet these requirements. LEAs shall use the ELO Grant State General funds (resources 7425 and 7426) apportioned to them to fulfill these requirements.

Non-Classroom-Based Charters

Pursuant to EC Section 43522(d)(1), LEAs that do not offer in-person instruction may expend up to 15 percent of the estimated total ELO Grant allocation to increase or improve services for pupils in distance learning or to support activities intended to prepare LEAs for in-person instruction, before in-person instructional services are offered. (Updated 3-Feb-2025)

Accounting Guidance

Expenditures reported using Resource 7426 should be limited to paraprofessional staff salaries and benefits, e.g., Object 2100, Classified Instructional Salaries, and corresponding benefit objects 3XX2, using the appropriate goal and/or functions. To reduce the potential reporting burden on LEAs if paraprofessional expenditures exceed the minimum ten percent required, (e.g., having to split one staff’s salary and benefit expenditure entries between Resource 7425 and Resource 7426), all ELO Grant paraprofessional staff expenditures should be reported using Resource 7426.

Revenue reported in Resource 7426 using Object 8590, All Other State Revenue, should equal ten percent of the funds appropriated under EC 43521(b)(3), as provided in column D.2 of the schedule of revised allocations for the ELO grant, available on the CDE IPI and ELO Grants Funding Results web page. Since Resource 7426 is used to record total ELO Grant paraprofessional salary and benefit expenditures, LEAs should record a contribution from Resource 7425 to Resource 7426 using Object 8990, Contributions from Restricted Revenues, for the excess of expenditures over the minimum required ten percent, i.e., amount reported in Object 8590. Please note that the contribution should be limited to the actual expenditures incurred. In addition, restricted contributions can only be made to Resource 7426 from Resource 7425. Appropriate documentation should be maintained to demonstrate that the contribution is made from Resource 7425 to Resource 7426. For more information regarding accounting practices, LEAs can access the Accounting for AB 86 Funding-IPI and ELO Grants web page.

Expenditure Reporting

All LEAs that receive State ELO Grant funds must submit final expenditures, including both fiscal and programmatic information. LEAs can report their ELO Grant expenditures on the Federal Stimulus Funding Reporting web page. For additional information and assistance with reporting, please access the Federal Stimulus Quarterly Reporting Help Page. (Updated 25-June-2024)

LEAs are required to report expenditures for each funding resource and for each of the 7 grant strategies. Please note that LEAs designated as authorizing agencies for local charter schools are responsible for reporting quarterly and annual expenditures for the total allocation provided, including any expenditures of the locally funded charters authorized by the LEA.

Completing the Report

The State ELO Grant expenditure report includes all the following sections:

Fund Overview

In this section, the LEA’s ELO Grant total allocations for both State resources (7425 and 7426) are pre-populated and LEAs report final expenditures. All reported expenditures must be in whole numbers without decimals, commas, or other punctuation. (Updated 8-May-2025)

• Allocated Amount (Resource 7425): This amount is prepopulated based on the allocations the CDE calculated the LEA is eligible to receive. This displays the total funds disbursed and is consistent with the information provided on the IPI and ELO Grants Funding Results web page under Allocations (State Funds): Expanded Learning Opportunities Grants—Second Revision to Allocation.
  
  
• Expended Amount (Resource 7425): LEAs are required to report the amount of funds they have expended. The number reported must be a whole number and may range from 0 to the Total Allocated Amount.
  
  
• Allocated Amount (Resource 7426 Paraprofessionals): This amount is prepopulated based on the following in statute: A LEA shall use at least 10 percent of its apportionment to hire paraprofessionals to provide supplemental instruction and support through the duration of this program, with a priority for full-time paraprofessionals (EC, Section 43522[c][1][A]).
  
  
• Expended Amount (Resource 7426 Paraprofessionals): LEAs are required to report the amount of funds they have expended. The number reported must be a whole number and may range from 0 to the Total Allocated Amount.

Funds Expended (Resource 7425)

In this section, LEAs are required to provide information that details how they have spent their State ELO Grant (resource 7425) funds by indicating the percentage of the total funds expended for this resource that was used for each of the 7 grant strategies, which are aligned to the allowable uses of this fund source as described in EC Section 43522(b).

Grant Strategies: Report the total percentage of funds expended, from the Current Expended amount for resource 7425, that has been used for each of the 7 grant strategies. All expenditures must be reasonable and necessary to prevent, prepare for, or respond to the COVID-19 pandemic. The CDE asks that LEAs use their best discretion to categorize expenditures in the most closely associated strategy. Additional information regarding each of the grant strategies can be found in the Allowable Use of Funds section on this web page. (Updated 27-Jun-2024)

Funds Expended (Resource 7426)

In this section, LEAs are required to provide information that details how they have spent their State ELO Grant (resource 7426 paraprofessionals) funds by indicating the percentage of the total funds expended that was used for each of the 7 grant strategies, which are aligned to the allowable uses of this fund source as described in EC Section 43522(b).

Grant Strategies: Report the total percentage of funds expended, from the Current Expended amount for resource 7426, that has been used for each of the 7 grant strategies. All expenditures must be reasonable and necessary to prevent, prepare for, or respond to the COVID-19 pandemic. The CDE asks that LEAs use their best discretion to categorize expenditures in the most closely associated strategy. Additional information regarding each of the grant strategies can be found in the Allowable Use of Funds section on this web page. (Updated 27-Jun-2024)

Contact Information

In this section, the report filer provides his/her first and last name, title, email address, telephone number, and telephone extension (if applicable)

Finishing the Report

Once the report is complete, the LEA must save the report by clicking the “Save Data” button at the bottom of the page. If there is an issue, the reporting portal will indicate there are errors to be reviewed at the top of the web page. If there are no errors (or any errors have been resolved), you will see the message “Your data have been saved”, indicating that the report is complete (there is no submittal button).

Confirmation of Submission

To confirm submission of a report, ensure there is a date provided under “Date Submitted” on the main page of the reporting portal to the far right of the reporting link for the specific resource.

Revising an Expenditure Report

Revising a previously submitted expenditure report is not permitted. Instead, LEAs should submit a new report with correct final expenditures in the “Expended Amount” field. (Updated 5-June-2024)

LEAs should ensure that all percentages calculated within the “Funds Expended” section are based on the total cumulative expenditures of the fund source over the full grant period.

Expenditure Report Data

The most current State ELO Grant Expenditure Report data for Resource Codes 7425 and 7426, reported by LEAs, is available in the spreadsheet below. This report is based on data reported through the 2024 Winter reporting cycle, which closed on January 17, 2025, and reflects final expenditures from the period March 13, 2020, through September 30, 2024. LEAs may continue to submit final state expenditure reports through the deadline provided in California EC Section 43523(c)(1) (January 31, 2025), including corrections to previously finalized reports.

Resources 7425 and 7426 State General Fund (March 13, 2020 – September 30, 2024) (XLSX)

Expenditure Reporting Timeline

The information below outlines the expenditure reporting windows and deadlines for the ELO Grant state funding sources (dates are subject to change). Resources 7425 and 7426 are subject to ending fund balances and are available for expenditures through September 30, 2024. Carryovers of unexpended balances in these resources are reported as restricted ending balances (Object 9740).

Resources 7425 and 7426—available for expenditure March 13, 2020, through September 30, 2024