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2021–22 Title III EL Expenditure Report, 27 Months

Consolidated Application and Reporting System (CARS) Winter Release data entry instructions for the 2021–22 Title III English Learner (EL) Year-to-Date Expenditure Report, 27 Months data collection form.
Data Collection Purpose

The local educational agency (LEA) must report year-to-date (YTD) expenditures for the period of July 1, 2021, through September 30, 2023, from the Title III English Learner (EL) Student Program Subgrant allocation.

Program Information

Expenditures by the LEA may include direct administrative and indirect costs, and any repayment of funds. An LEA may use no more than 2 percent of EL student subgrant for direct administrative (Title III, Section 3115[b]). An LEA can also apply its approved indirect rate to the portion of the subgrant that is not reserved for direct administrative costs. A list of approved indirect cost rates (ICR) is available on the California Department of Education (CDE) Indirect Cost Rates web page.

According to the California School 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 expenditure, please refer to the Code of Federal Regulations, Title 34 (34 CFR), Part 76, Section 707 on the Electronic Code of Federal Regulations External link opens in new window or tab. web page.

Use the Elementary and Secondary Education Act, sections 3115(c) and (d) as a guide to determine allowable expenditures.

CDE Program Staff Contact
Primary contact:
Annie Abreu Park
Staff Services Analyst
Language Policy and Leadership Office
aabreupark@cde.ca.gov
916-319-9620

Secondary contact:
Geoffrey Ndirangu
Education Programs Consultant
Language Policy and Leadership Office
gndirang@cde.ca.gov
916-323-5831

Displayed Data – Allocation and Apportionment

2021–22 Title III EL student program allocation: Source data from the CDE Title III English Learner and Immigrant Programs web page.

2021–22 Title III EL total apportionment issued amount: Source data from the CDE Title III English Learner and Immigrant Programs web page.

Procedures – Transferred Funds
Step Action Program Instructions
1 Enter the Transferred-in Amount. Required field. The amount transferred-in from Title II, Part A and/or Title IV, Part A to Title III English Learner must be equal to or greater than zero.
Displayed Data – Total Allocation

2021–22 Total Allocation: The sum of the Title III EL total apportionment issued amount plus the transferred-in amount.

Procedures – Expenditures
Step Action Program Instructions
2 Enter the YTD amount spent on 1000–1999 Certificated Personnel Salaries. Required field. Enter an amount equal to or greater than zero.
3 Enter the YTD amount spent on 2000–2999 Classified Personnel Salaries. Required field. Enter an amount equal to or greater than zero.
4 Enter the YTD amount spent on 3000–3999 Employee Benefits.

Required field. Enter an amount equal to or greater than zero.

5 Enter the YTD amount spent on 4000–4999 Books and Supplies.

Required field. Enter an amount equal to or greater than zero.

6 Enter the YTD amount spent on 5000–5999 Services and Other Operating Expenditures. Required field. Enter an amount equal to or greater than zero.
7 Enter the YTD amount spent on Direct Administrative Costs. Required field. Enter an amount equal to or greater than zero. The direct administrative costs amount cannot exceed 2% of the EL total apportionment issued amount plus transferred-in amount.
8 Enter the YTD amount spent on Indirect Costs. Required field. Enter an amount equal to or greater than zero. LEA can apply its approved indirect rate to the portion of the subgrant that is not reserved for direct administrative costs.
Displayed Data – Total Expenditures and Unspent Funds

Total year-to-date expenditures: The sum of all expenditure amounts.

2021–22 Unspent funds: The total allocation amount minus the sum of all expenditure amounts.

Note: The CDE will invoice the LEA to return the unspent 2021–22 total allocation.

Error Messages
Field Name Error Message Resolution
Direct Administrative Costs The direct administrative costs amount cannot exceed 2% of the English Learner total apportionment issued amount plus transferred-in amount. Ensure that the direct administrative costs amount is appropriate.
Total Year-to-Date Expenditure Amount The year-to-date expenditure total cannot be greater than the total apportionment issued amount plus transferred-in amount. Ensure the sum of all expenditures is not greater than the total apportionment issued amount plus transferred-in amount.
Total Year-to-Date Expenditure Amount The year-to-date expenditure total should be greater than zero. Warning only. Ensure that expenditure amounts are appropriate.
Employee Benefits Amount The sum of certificated and classified personnel salaries is equal to zero, employee benefits cannot be greater than zero. If the sum of certificated and classified personnel salaries expenditure amounts is zero, then ensure that employee benefits expenditure amount is also zero.
Transferred-in Amount Transferred-in amount is required. Enter an amount equal to or greater than zero.

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Questions:   ConApp Support Desk | conappsupport@cde.ca.gov | 916-319-0297
Last Reviewed: Wednesday, November 29, 2023
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