Title III EL Program Subgrant Expenditure Reports

Direct funded local educational agencies (LEAs) and consortia lead LEAs, that received Title III English Learner Program Subgrant funds are required to report expenditures periodically and are required to submit an End of Year (EOY) expenditure report. An LEA should only report for the year(s) in which it was funded directly or was the lead of a consortium. Consortium members do not report individually. This report reflects the total or year-to-date expenditures, not just those made since the previous reporting period. Expenditures must be of a supplemental nature and authorized under Title III requirements. Please see the U.S. Department of Education web page titled Supplement Not Supplant Provision of Title III of the Elementary and Secondary Education Act (PDF).

All obligations are required to be liquidated no later than 90 days after the funding period ends and reported as expenditures on the EOY expenditure report. For the subgrant issued in the fiscal year 2022–23, all funds are to be expended or obligated by September 30, 2024. Obligated funds are required to be liquidated by December 30, 2024. According to the California State Accounting Manual, "Legal obligations are commitments made by an LEA to purchase goods or services immediately or in a future period." To determine whether a financial commitment should be reported as an obligation, please refer to the Code of Federal Regulations web page.

Obligations: Use the 20 United States Code (U.S.C.) § 6825, sections (c) and (d) as a guide to determine authorized Title III EL Program expenditures.

Direct Administrative Costs: Direct administrative costs are capped at two percent of the LEA Title III EL Program Subgrant (U.S.C. § 6825[b]). Only the Consortium lead may take administrative costs for the consortium total allocation. Individual members are not entitled to the two percent administrative costs.

Indirect Costs: LEAs are authorized to assess approved indirect cost rates to the portion of the subgrants that is not reserved for direct administration costs. A list of LEAs' approved indirect cost rates is available on the California Department of Education (CDE) Indirect Cost Rates web page.

Consolidated Application and Reporting System

The Consolidated Application and Reporting System (CARS) is a data collection system to apply for Categorical Program Funding and to report on the use of those funds. Information, instructions, and data collection release schedules are available on the CDE CARS web page. Program guidance is available on the CDE Consolidated Application web page.

LEAs are required to report expenditures every six months while CARS is open. Also, LEAs must report on CARS the Title III English Learners Student Program Subgrant EOY Expenditure Report after the end of the grant period.