FAQs for Federally Funded Grant Award Programs

Once the annual California State Budget Act is approved and signed by the Governor, the Special Education Division (SED) calculates and determines allocations for each of the Individuals with Disabilities Education Act, Part B grants. When the grantee allocations are finalized, the SED submits the GANs to the State Superintendent of Public Instruction (SSPI) for approval and signature. Awards will be disseminated to grantees after the SSPI’s approval.

Every special education local plan area (SELPA) designates a participating local educational area (LEA) as the Administrative Unit (AU) to be fiscally responsible for all grant funds awarded to their SELPA. The CDE will mail the GAN and corresponding Expenditure Report to the Superintendent of the SELPAs identified AU. Additionally, copies are also sent to the AU’s Business Fiscal Officer and SELPA Director (if applicable).

The initial payment will be made upon the CDE’s receipt of the signed GAN, Expenditure Report, and required documents (if applicable). Payments are made on a reimbursement basis. Subsequent reimbursements will be made according to reporting periods and allowable reported expenditures, but not in excess of the grant award amount.

Yes. As indicated on the GAN conditions, all approved project funds must be expended or legally obligated within the designated award period and for no more than the total amount awarded. All funds must be expended or legally obligated by the award end date. 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. Grant award funds shall be administered in accordance with the provisions of the Individuals with Disabilities Education Act (IDEA) and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, codified in 2 Code of Federal Regulations (CFR) Part 200 and commonly referred to as the Uniform Guidance. The Uniform Guidance provisions in 2 CFR Part 200, Subpart E replace provisions previously found in the EDGAR, in 34 CFR parts 74 and 80 and prior Office of Management and Budget (OMB) Circulars A-87 and A-133. The 2 CFR, Part 200, Subpart E establishes cost principles and standards for determining allowable costs applicable to grants, contracts, and other agreements with nonfederal entities. Furthermore, expenditures shall comply with all applicable provisions of federal, state, and local rules, regulations, and policies related to the administration of, use of, and accounting for public school funds including, but not limited to, the California Education Code.

No. Grantees have flexibility to submit an interim report after expenses are incurred. Grantees may submit an expenditure report for multiple reporting periods at any time.

In order to meet federal funded grant award deadlines, all Final Expenditure Reports are due no later than 10 days after the end date of each grant award period. Refer to the GAN conditions or Expenditure Report Instructions for details on the specific reports, reporting periods, and due dates. If funds have been fully expended prior to the end of the grant award report period, the grantee may submit a Final Expenditure Report to the CDE for reimbursement up to 100 percent of the award.

Downloadable blank forms are available on the Local Educational Agency Grants web page under Other Resources.

Federal grant funds must be expended or legally obligated during the grant award period as noted on the GAN conditions and Expenditure Report Instructions. 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.

1. Federal awards provide a 27-month report period in accordance to federal requirements. For example, the LEA may expend the FY 2021–22 PCA 13430, Resource Code 3315 grant funds from July 1, 2021, to September 30, 2023.
2. Grantees are urged to fully expend their awards within 27 months and submit the Final Expenditure Report by the due date to ensure payments are made prior to the end of the 27 months and in order to avoid loss of funds.

No. One expenditure report must be completed for each grant award. Special Education federally funded grants require separate accounting be maintained to ensure local educational area do not commingle federal Individuals with Disabilities Education Act funds with state funds and expend funds appropriately. Separate accounting provides a clear audit trail from the receipt of funds by the State to the expenditure of the funds for goods and services at the local level.