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Title III EL Program Subgrant Expenditure Reports

Local educational agencies (LEAs) provide expenditure reports for the Title III English Learner Program Subgrants.

Direct funded, local educational agencies (LEAs) and consortia lead LEAs (not consortium member LEAs), that received Title III English Learner Program Subgrant funds must 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. 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 Elementary and Secondary Education Act 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 subgrant issued in the fiscal year 2018–19, all funds must be expended or obligated by September 30, 2021. Obligated funds must be liquidated by December 30, 2021. 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 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]).

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, 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 English Learners Student Program Subgrant EOY Expenditure Report after the end of the grant period.

Questions:   Language Policy & Leadership Office | 916-319-0845
Last Reviewed: Wednesday, November 17, 2021
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