LREBG Program Information

Program Information

Legislative Authority

Education Code (EC) Title 1, Division 1, Part 19.6, Section 32526

• Amended by Section 10 of SB 153 (Chapter 38, 2024)
• Amended by Section 16 of Senate Bill 114 (Chapter 48, 2023)
• Amended by Section 6 of SB 141 (Chapter 194, 2023)
• Item 6100-485 of the Budget Act of 2023 (Chapter 12, 2023)
• Item 6100-488, Prov. 4, per Section 199 of AB 102 (Chapter 38, 2023)
• Added by Section 2 of Assembly Bill 182 (Chapter 53, 2022)
• Amended by Section 15 of AB 185 (Chapter 571, 2022)

Program Description

The LREBG was established in response to the emergency caused by the COVID-19 pandemic to assist schools serving pupils in the long-term recovery from the COVID-19 pandemic, including addressing pupil learning, mental health, and overall well-being.

The LREBG allocates $6,800,050,000 to LEAs, including COEs, school districts, and charter schools beginning in Fiscal Year (FY) 2022–23 through FY 2027–28.

Allowable Uses of Funds

Pursuant to EC Section 32526(c)(2)(A-F), funds received for the LREBG shall only be expended for the following purposes:

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 evidence-based 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 evidence-based learning supports, such as:
   
   
   1. Tutoring or other one-on-one or small group learning supports provided by certificated or classified staff.
      
      
   2. Learning recovery programs and materials designed to accelerate pupil academic proficiency or English language proficiency, or both.
      
      
   3. Providing early intervention and literacy programs for pupils in preschool to grade 3, inclusive, including, but not limited to, school library access.
      
      
   4. Supporting expanded learning opportunity program services pursuant to Section 46120.
      
      
   5. 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.
      
      
   6. Providing professional development and coaching on either or both of the following:
      
      
      1. The 2023 Mathematics Framework for California Public Schools: Kindergarten Through Grade Twelve.
         
         
      2. The English Language Arts/English Language Development Framework for California Public Schools: Kindergarten Through Grade Twelve.
         
         
3. Integrating evidence-based 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.
   
   
6. Conducting the needs assessment pursuant to subdivision (d).

Needs Assessment (New)

Pursuant to EC Section 32526 (d)(1), an LEA that has received LREBG funds shall develop a needs assessment regarding the use and expenditure of funds for 2025–26, 2026–27, and 2027–28 school years.  

Pursuant to EC Section 32526 (2), (3), (5), and (6), the LEA shall ensure that the needs assessment:

2. 1. Identifies pupils in the greatest need of learning recovery supports and the interventions that the LEA has selected to address those pupils’ needs pursuant to paragraph (2) of subdivision (c).
      
      
   2. Includes a review of each of the following metrics:
      
      
      1. Assessment of academic performance in English language arts and mathematics, including, at least:
         
         
         1. Across school sites, as applicable, and at the LEA level based on the performance of pupil groups identified in the “Very Low” or “Low” status levels on the California School Dashboard.
            
            
         2. All pupils within the LEA whose scale score places them in the lowest achievement level or on the low end of the second lowest achievement level.
            
            
      2. Assessment of chronic absenteeism, including at least:
         
         
         1. Across school sites, as applicable, and at the LEA level based on the performance of pupil groups identified in the “Very High” or “High” status levels on the California School Dashboard or, for high schools, at comparatively low levels of performance based on reports on the department’s internet website.
            
            
         2. All pupils reported as chronically absent. LEAs are encouraged to conduct further analysis focused on pupils who have high rates of unexcused absences.
            
            
3. An LEA may include local metrics as part of the needs assessment that identify pupils who have experienced learning loss or low academic performance, such as formative or interim assessments or similar tools, or evidence of disengagement from school, such as current-year absenteeism data or any metrics the LEA uses to identify pupils in need of reengagement services.
   
   
5. An LEA may contract with a third party to develop or otherwise support the development of the needs assessment.
   
   
6. An LEA is encouraged to contract, or otherwise partner with, community-based organizations with a track record of success in serving high-needs pupils to deliver the services or programs authorized by this section.

For more information about needs assessment and evidence-based resources for the LREBG, please visit the California Statewide System of Support LREBG Resources web page.

Planning Requirement (New)

Pursuant to EC Section 52064.4, LREBG funds shall be included in the Local Control and Accountability Plan (LCAP), or the annual update to the plan, for the period of July 1, 2025, to June 30, 2028. Pursuant to EC Section 52064.4(a) (1−6), the LEA must address the following:

1. Identify all planned expenditures using the funds apportioned pursuant to EC Section 32526 in the LCAP within the description of the associated actions and analysis of the implementation of those planned expenditures in the annual update.
   
   
2. Identify at least one metric to monitor the impact of each identified action or service.
   
   
3. Articulate the rationale for selecting among the permissible use of funds based on the needs assessment required under subdivision (d) of EC Section 32526, including identification of how the selected actions are expected to address the identified areas of need, based on one or more metrics, and for pupils or schools in the greatest need, as identified by the metrics in the needs assessment.
   
   
4. Require the action description to explain how research supports each selected action or service based on the identified area or areas of need set forth in the needs assessment required under subdivision (d) of EC Section 32526.
   
   
5. Specify that the requirements in EC Section 52064 for school districts receiving technical assistance pursuant to EC Section 52071 include assistance provided pursuant to subdivision (b).
   
   
6. For the 2027–28 LCAP, or the annual update to the plan, require the LEA to review the rationale for selecting among the permissible use of funds included in the 2025–26 LCAP, or the annual update to the plan, pursuant to paragraph (3) in order to assess the overall effectiveness of the chosen strategy and whether adjustments to the chosen approach are warranted based on progress shown on the relevant metrics.

For more information about the planning requirements for the LREBG, please visit the LCAP web page to view the related LCAP instructions.

Funding

Fiscal Year 2022–23

Learning Recovery Emergency Block Grant 2022 Funding Profile
Program Description and Funding

Learning Recovery Emergency Block Grant 2022 Funding Results
Entitlements, Apportionments and Letters

Reporting

Reporting Requirements

Pursuant to Education Code (EC) Section 32526(e)(1−2) :

• LEAs receiving LREBG apportionments are required to report interim expenditures of those apportioned funds by December 15, 2024.
  
  
• If a charter school ceases to operate before December 15, 2029, a final expenditure report, using the template developed by the California Department of Education (CDE), must be submitted within 60 days of the effective date of closure and the CDE will collect any unspent funds.

Posting Requirements

Pursuant to EC Section 32526(e)(1) :

• LEAs must make interim expenditures publicly available on their websites.

Reporting Instructions

The LREBG Interim Expenditure Report will be completed and submitted through the CDE’s Grant Management and Reporting Tool (GMART). Please see the CDE GMART Instructions web page for more information on how to complete, submit, and export the Interim Expenditure Report.

Reporting Template

Reference Only—LREBG Reporting Template (DOCX)

This is a Reference Only version of the LREBG Reporting Template and should not be submitted to the CDE. The required LREBG Interim Expenditure Report will be completed and submitted in the GMART.

Frequently Asked Questions

Funding Calculations and Apportionment of Funds

1. Who is eligible to receive funds from the LREBG?

   Eligible LEAs for the LREBG include school districts, county offices of education, and charter schools.

2. How will LREBG funding be calculated?

   Funds are allocated on a per-unit basis to eligible LEAs using average daily attendance for kindergarten and grades 1 through 12 multiplied by each LEA's unduplicated pupil percentage calculated pursuant to Education Code (EC) Section 2574 or 42238.02, as applicable. Data used to determine a LEA's allocation amount is as of the 2021–22 Second Principal Apportionment certification (EC Section 32526[b]).
   
   Allocations for eligible LEAs are available on the California Department of Education LREBG Funding Results web page.

3. When can LEAs expect to receive LREBG funds?

   The California Department of Education released funds in two equal payments, the first in November 2022, and the second in March 2023. Please reach out to your COE to confirm the availability of LREBG funds.

4. Where can I find more information on the LREBG?

   Language governing the allocation and use of funds may be found in Education Code Section 32526 .

5. What is the Standardized Accounting Code Structure (SACS) code for the LREBG?

   SACS Resource Code 7435: Learning Recovery Emergency Block Grant.

Use of Funds

1. Does a recipient of funds have to create a plan for the LREBG?

   Yes. Pursuant to Education Code (EC) Section 52064.4, LREBG funds shall be included in the Local Control and Accountability Plan (LCAP), or the annual update to the plan, for the period of July 1, 2025, to June 30, 2028. Pursuant to EC Section 52064.4(a) (1−6), the LEA must address the following:
   
   

   1. Identify all planned expenditures using the funds apportioned pursuant to EC Section 32526 in the LCAP within the description of the associated actions and analysis of the implementation of those planned expenditures in the annual update.
      
      
   2. Identify at least one metric to monitor the impact of each identified action or service.
      
      
   3. Articulate the rationale for selecting among the permissible use of funds based on the needs assessment required under subdivision (d) of EC Section 32526, including identification of how the selected actions are expected to address the identified areas of need, based on one or more metrics, and for pupils or schools in the greatest need, as identified by the metrics in the needs assessment.
      
      
   4. Require the action description to explain how research supports each selected action or service based on the identified area or areas of need set forth in the needs assessment required under subdivision (d) of EC Section 32526.
      
      
   5. Specify that the requirements in EC Section 52064 for school districts receiving technical assistance pursuant to EC Section 52071 include assistance provided pursuant to subdivision (b).
      
      
   6. For the 2027–28 LCAP, or the annual update to the plan, require the LEA to review the rationale for selecting among the permissible use of funds included in the 2025–26 LCAP, or the annual update to the plan, pursuant to paragraph (3) in order to assess the overall effectiveness of the chosen strategy and whether adjustments to the chosen approach are warranted based on progress shown on the relevant metrics.

   
   More information can be found on the California Department of Education Local Control and Accountability Plan web page.

2. How do the new planning requirements affect LEAs that have expended all LREBG funds prior to July 1, 2025?

   The new planning requirements do not impact LREBG funds spent prior to July 1, 2025. All LREBG funds received by the LEA pursuant to Education Code (EC) Section 32526 are subject to the requirements of paragraph (1) of subdivision (d) of EC Section 32526 and shall be included in the Local Control and Accountability Plan, or the annual update to the plan, for the period of July 1, 2025, to June 30, 2028.

   Please note, all funds must be spent on allowable costs regardless of the year in which they were expended. Additionally, LREBG funds spent prior to July 1, 2025, are subject to Interim Expenditure Reporting requirements. Please see the Reporting Frequently Asked Questions section for more information.

3. Is a recipient of LREBG funds required to develop a needs assessment regarding the use and expenditure of LREBG funds?

   Yes. Pursuant to Education Code (EC) Section 32526 (d)(1), LEAs receiving LREBG funds shall develop a needs assessment regarding the use and expenditure of funds received for the 2025–26, 2026–27, and 2027–28 school years.

   Pursuant to EC Section 32526 (d) (2), (3), (5), and (6), the LEA shall ensure that the needs assessment:

   2. 1. Identifies pupils in the greatest need of learning recovery supports and the interventions that the LEA has selected to address those pupils’ needs pursuant to paragraph (2) of subdivision (c).
         
         
      2. Includes a review of each of the following metrics:
         
         
         1. Assessment of academic performance in English language arts and mathematics, including, at least:
            
            
            1. Across school sites, as applicable, and at the LEA level based on the performance of pupil groups identified in the “Very Low” or “Low” status levels on the California School Dashboard.
               
               
            2. All pupils within the LEA whose scale score places them in the lowest achievement level or on the low end of the second lowest achievement level.
               
               
         2. Assessment of chronic absenteeism, including at least:
            
            
            1. Across school sites, as applicable, and at the LEA level based on the performance of pupil groups identified in the “Very High” or “High” status levels on the California School Dashboard or, for high schools, at comparatively low levels of performance based on reports on the department’s internet website.
               
               
            2. All pupils reported as chronically absent. LEAs are encouraged to conduct further analysis focused on pupils who have high rates of unexcused absences.
               
               
   3. An LEA may include local metrics as part of the needs assessment that identify pupils who have experienced learning loss or low academic performance, such as formative or interim assessments or similar tools, or evidence of disengagement from school, such as current-year absenteeism data or any metrics the LEA uses to identify pupils in need of reengagement services.
      
      
   5. An LEA may contract with a third party to develop or otherwise support the development of the needs assessment.
      
      
   6. An LEA is encouraged to contract, or otherwise partner with, community-based organizations with a track record of success in serving high-needs pupils to deliver the services or programs authorized by this section.
      
      

4. What can an LEA expend funds on in School Year 2024–25?

   LEAs can spend funds on any noted allowable cost in the 2024−25 school year, including the required needs assessment.

5. How long do LEAs have to spend LREBG funds?

   An LEA may expend funds to establish learning recovery initiatives during the 2022–23, 2023–24, 2024–25, 2025–26, 2026–27, and 2027–28 school years pursuant to Education Code Section 32526(c)(1). All expenditures must be linked to an allowable use.

6. What are the allowable uses of LREBG funds?

   LREBG funds may be used to establish 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. Funds shall only be expended for any of the following purposes pursuant to Education Code (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 evidence-based 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 evidence-based learning supports, such as:
      
      
      1. Tutoring or other one-on-one or small group learning supports provided by certificated or classified staff.
         
         
      2. Learning recovery programs and materials designed to accelerate pupil academic proficiency or English language proficiency, or both.
         
         
      3. Providing early intervention and literacy programs for pupils in preschool to grade 3, inclusive, including, but not limited to, school library access.
         
         
      4. Supporting expanded learning opportunity program services pursuant to Section 46120.
         
         
      5. 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.
         
         
      6. Providing professional development and coaching on either or both of the following:
         
         
         1. The 2023 Mathematics Framework for California Public Schools: Kindergarten Through Grade Twelve.
            
            
         2. The English Language Arts/English Language Development Framework for California Public Schools: Kindergarten Through Grade Twelve.
            
            
   3. Integrating evidence-based 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.
      
      
   6. Conducting the needs assessment pursuant to subdivision (d).

   
   See frequently asked question #3 of this section for more information regarding the needs assessment.

7. Do any supplement not supplant requirements apply to LREBG funds?

   No. LREBG statute does not include a local supplement, not supplant, requirement. Thus, there is no prohibition on an LEA using these funds to pay expenses formerly funded by another source. However, LEAs must be diligent in ensuring that LREBG funds are only used to support learning recovery initiatives as described in frequently asked question #6 of this section.

8. Is the California Department of Education (CDE) reviewing allowable expenditures?

   The CDE is not approving or denying individual requests for allowable expenditures. If an LEA questions an expenditure as a permissible use of LREBG funds, the CDE encourages LEAs to consult their agency’s legal counsel. See frequently asked question #6 of this section and Education Code Section 32526(c), which specifies permissible types of expenditures that support activities within the LREBG.

9. Can an LEA charge indirect costs to the LREBG?

   Yes. An LEA may charge indirect costs at the LEA’s approved indirect cost. Additional information is available on the California Department of Education Indirect Cost Rates web page.

Reporting

1. Are LEAs required to report on their use of LREBG funds?

   Yes. Pursuant to Education Code Section 32526(e)(1), LEAs receiving apportionments pursuant to this section shall report to the California Department of Education (CDE), using the template developed by the CDE, and make publicly available on their internet websites, interim expenditures of those apportioned funds to the CDE by December 15, 2024.  

   As such, Interim Expenditure Reports for Fiscal Years 2022–23 and 2023–24, must be completed and submitted to the CDE by December 15, 2024 through the CDE Grant Management and Reporting Tool. More information regarding Interim Expenditure Reporting will be provided in Fall 2024.

   Reporting for LREBG funds spent in the School Years 2025–26, 2026–27, and 2027–28 will be included in the LEA’s Local Control and Accountability Plan as described in frequently asked question #1 of the Use of Funds section.

2. Is there a template that LEAs are required to use to complete the expenditure report?

   Yes. Pursuant to Education Code Section 32526(e)(1), LEAs must use a template developed by the California Department of Education (CDE) to report their LREBG fund expenditures.
   
   Reference Only—LREBG Reporting Template (DOCX)

   This is a Reference Only version of the LREBG Reporting Template and should not be submitted to the CDE. The required LREBG Interim Expenditure Report will be completed and submitted to the CDE through the Grant Management and Reporting Tool.

3. What are the reporting requirements for closed charter schools?

   Pursuant to Education Code Section 32526 (e)(2), if a charter school ceases to operate before December 15, 2029, a final expenditure report, using the template developed by the California Department of Education (CDE), shall be due to the CDE within 60 days of the effective date of closure and the CDE shall collect any unspent amounts.

4. Are LEAs required to post completed expenditure reports on their web page?

   Yes. Pursuant to Education Code Section 32526(e)(1), LEAs must make interim expenditure reports publicly available on their websites.

Annual Audit

1. Will these funds be subject to the annual state compliance audit pursuant to Education Code (EC) Section 41020?

   No. EC Section 32526 does not contain an annual audit requirement.

Resources

Webinar

• LREBG Interim Expenditure Reporting Webinar Slides (PDF; Posted 23-Sep-2024)

Needs Assessment and Training Resources

The Geographic Lead Agencies created a multi-tab Needs Assessment Workbook template with curated evidence-based resources to support school districts and charter schools with the new requirements related to the LREBG. The LREBG Needs Assessment and Resource Workbook is accompanied by a recorded training webinar.

These are recommended resources and not required but intended to support LEAs with addressing new LREBG requirements. The downloadable workbook is not intended to be submitted, posted, or appended to the Local Control and Accountability Plan.

• California Statewide System of Support LREBG Resources

Reporting Resources

• LREBG Interim Expenditure Reporting Instructions
  
  
• Grant Management and Reporting Tool (GMART)
  
  
• GMART Instructions

Legislative Resources

• Senate Bill 153, Section 10 (Chapter 38, Statues of 2024)
  
  
• SB 114, Section 16 (Chapter 48, Statutes of 2023)
  
  
• Assembly Bill 182, Section 2 (Chapter 53, Statutes of 2022)
  
  
• AB 185, Section 15 (Chapter 571, Statutes of 2022)

Additional Resources

• LREBG Home Page
  
  
• Local Control and Accountability Plan
  
  
• Learning Acceleration and Recovery Resources