Federal Grant Expenditure Report Instructions

What’s New

The downloadable version of the Special Education Federal Grants Expenditure Report (ER) is available on the California Department of Education (CDE) Local Educational Agency (LEA) Grants web page. Budget Plan (BP) and Indirect Cost Rate (ICR) Reports will be posted on the same web page soon.

Purpose of Report

This report is used to determine the grant payment based on the actual expenditures or legal obligations reported during the grant award period. Refer to the Grant Award Notification (GAN) for grant specific required documentation. For additional clarification of legal obligations made for various kinds of property and services, refer to Education Department General Administrative Regulations (EDGAR) Section 76.707.

Report Periods

• Report 1: July 1, 2021, to December 31, 2021
• Report 2: January 1, 2022, to March 31, 2022
• Report 3: April 1, 2022, to June 30, 2022
• Report 4: July 1, 2022, to September 30, 2022
• Report 5: October 1, 2022, to December 31, 2022
• Report 6: January 1, 2023, to June 30, 2023
• Report 7/Final: July 1, 2023, to September 30, 2023

Report Due Dates

Reports 1–6 are due 30 days after the last day of each report period. Report 7 is due on or before October 10, 2023.

Payments

• Grantees must complete and return to the CDE the ER, the signed GAN, and supporting documents (if applicable). In addition, general assurances and certifications are required for grants supported by federal funds. Upon receipt of these documents, the initial payment will be issued on a reimbursement basis and determined by the expenditures reported.
• In accordance with Title 31 Code of Federal Regulations (CFR) Part 205.10, the grant payments must be limited to the actual immediate cash requirements of the grantee. Payments will be issued up to the reported expenditures.
• Title 34 CFR Section 80.20(b)(7) requires that if the state’s sub-recipients receive payments, procedures must be followed to minimize the time between the receipt and disbursement of federal funds.
• Upon receipt of the Final Expenditure Report and ICR Report (if applicable), the CDE will issue up to 100 percent of the total grant award.

Budget Plan Requirement

• After September 30, 2022, a BP must accompany the next ER unless funds are fully expended. (For example, if you are submitting Report 3 after September 30, 2022, it must accompany a BP to demonstrate how the remaining funds will be expended).
• Failure to submit a BP with the ER will result in a delay of future payments to the grantee.

Indirect Cost Rate

• The grantee must have a negotiated, approved, federally recognized indirect cost rate (ICR) for agency-wide and general management costs according to CFR Part 200.331(a)(4).
• The CDE-approved rates for LEAs are available on the ICR web page.

For Local Assistance Entitlements and Federal Preschool Grant Only

Comprehensive Coordinated Early Intervening Services and Coordinated Early Intervening Services Expenditures

• The grantee must report Comprehensive Coordinated Early Intervening Services (CCEIS) and Coordinated Early Intervening Services (CEIS) expenditures on the ER, whether a district voluntarily uses or is required to use Individuals with Disabilities Education Act (IDEA), Part B, Subgrant 611 and 619 funds for CEIS or CCEIS.
• Under 34 CFR 300.646(b)(2), districts that are identified by the State Education Agency as having significant disproportionality based on race and ethnicity in identification, placement, or disciplinary actions must use 15 percent of IDEA funds for CCEIS. Annually, the CDE notifies districts that are required to set-aside 15 percent of IDEA funds for CCEIS.
• Under 34 CFR 300.226, districts that voluntarily use IDEA funds for CEIS may use up to, but not more than, 15 percent of IDEA funds for CEIS.

For Local Assistance Entitlements Only

Private Parentally-Placed Individual Service Plan Expenditures (Resource Code 3311)

• If the grantee has not fully expended the set-aside for the Private Parentally-Placed Individual Service Plan after 24 months, the grantee may submit an explanation to the CDE for prior approval to expend the unspent balance for Resource Code 3310 related activities/costs. The explanation must be on the grantee’s letterhead and signed by an authorized agent.
• The letter requesting approval should be sent to the CDE contact. Refer to the GAN for the CDE contact information.