Skip to main content
California Department of Education Logo

Title III English Learner Expenditure Reports

Expenditure reporting information for the Title III English Learner Student Subgrant Program.

Direct funded, local educational agencies (LEAs) and consortia leads (not consortium members), that received Title III, Part A, English Learner (EL) Student Subgrant funds must submit an End of Year (EOY) obligation/expenditure report. An LEA should only report for the year(s) in which it was funded directly or the lead of a consortium. This report must reflect the total or year-to-date expenditures, not just those made since the previous reporting period, of authorized expenditures. 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 External link opens in new window or tab. (PDF).

All obligations much be liquidated no later than 90 days after the funding period ends. For fiscal year 2015-16 subgrant, all obligations need to be liquidated by December 30, 2017. 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 External link opens in new window or tab..

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

Direct Administrative Costs: Direct administrative costs are capped at two percent of the LEA Title III, Part A, EL subgrant (U.S.C. § 6825[b]).

Indirect Costs: LEAs are also authorized to assess indirect costs of up to the approved indirect cost rates. 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, data collection release schedule are available on the CDE CARS Web page. Program Guidance is available on the CDE Consolidated Application Program Guidance Web page.

Questions:   Patty Stevens | | 916-323-5838
Last Reviewed: Tuesday, August 8, 2017