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Title III Immigrant Student Expenditure Reports

Local educational agencies (LEAs) provide expenditure reports for the Title III Immigrant Student Program Subgrant.
Local educational agencies (LEAs) that received Title III Immigrant Student Program Subgrant funds must submit an End of Year (EOY) expenditure report. This report must reflect 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 ESEA External link opens in new window or tab. (PDF).

All obligations must be liquidated no later than 90 days after the funding period ends and reported as expenditures on the EOY expenditure report. For the subgrants issued in fiscal years 2022–23, all funds must be expended or obligated by September 30, 2024. Obligation funds must 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 (CFR) External link opens in new window or tab. web page.


Use the 20 United States Code § 6825 (e) as a guide to determine authorized Title III Immigrant Student Program expenditures.

Direct Administrative Costs

LEAs are authorized to assess administration direct administration costs that are necessary and reasonable (2 Code of Federal Regulations § 200, Subpart E). The California Department of Education (CDE) recommends that the direct administrative costs not exceed two percent of the subgrant.

Indirect Costs

LEAs are also authorized to assess approved indirect costs rates to the portion of the subgrant that is not reserved for direct administrative costs. A list of LEAs’ approved indirect cost rates is available on the 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 schedule are available on the CDE CARS web page. A program Guidance is available on the CDE Consolidated Application web page.

LEAs must report on CARS the Title III Immigrant Student Program Subgrant EOY Expenditure Report after the end of the grant period.

Questions:   Language Policy & Leadership Office | 916-319-0845
Last Reviewed: Wednesday, June 07, 2023
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