As detailed in a prior article (see “Changes to AB 86 Grants” in the August 2021 Fiscal Report), the funding sources for the Assembly Bill (AB) 86 Expanded Learning Opportunities (ELO) Grant were changed by AB 130 to include federal resources. The California Department of Education (CDE) has provided new resource codes for the federal funds, as summarized in the chart below, along with the new deadlines for these funds.
| Grant | Fund Source | Resource Code | Deadline |
| In-Person Instruction (IPI) Grant | State funds | 7422 | September 30, 2024 |
| ELO Grant—10% set aside for paraprofessionals | State funds | 7426 | September 30, 2024 |
| ELO Grant | State funds | 7425 | September 30, 2024 |
| ELO Grant | Elementary and Secondary School Emergency Relief (ESSER) II state set-aside | 3216 | September 30, 2023 |
| ELO Grant | Governor’s Emergency Education Relief (GEER) II | 3217 | September 30, 2023 |
| ELO Grant | ESSER III state set-aside | 3218 | September 30, 2024 |
| ELO Grant | ESSER III state set-aside for learning loss | 3219 | September 30, 2024 |
The total $6.6 billion for the IPI Grant and the ELO Grant is now split into seven resource codes rather than the original three. Allocations for the IPI Grant (Resource 7422) and the paraprofessional reserve of the ELO Grant (Resource 7426) should remain roughly the same as these resources continue to be funded exclusively with state dollars. However, the amount allocated to Resource 7425 for the ELO Grant will be different as the original portion is now divided into five resources—7425, 3216, 3217, 3218, and 3219. Despite these changes, the total amounts that a local educational agency (LEA) is expecting for their ELO allocation should roughly be the same.
The federal money used for the AB 86 grants comes from the state share of the ESSER II and III funds and the GEER II Fund. As a result, LEAs will need to complete new federal assurances when they are available in order to access these funds. In addition, federal cash management rules apply for the distribution of the ESSER II, ESSER III, and GEER II funds, which means that LEAs can expect an advance of 25% of the federal resources with the remaining apportionment distributed in response to federal quarterly reporting. The remaining IPI and ELO Grant amounts due to LEAs from state sources (Resources 7422, 7425, and 7426) are expected to be distributed by December 31, 2021.
While ESSER II, ESSER III, and GEER II are used to help fund the AB 86 grants, these amounts are separate from the ESSER II and ESSER III allocations that many LEAs are receiving in proportion to their Title I funds (Resources 3212, 3213, and 3214).
The updated spreadsheet detailing allocations for the new AB 86 resource codes is available here. Additional details about accounting for these funds is also available on the CDE website here.