ESSA CSI LEA Authorized Use of Funds
Section 1003 of the Every Student Succeeds Act (ESSA) provides resources and assistance to local educational agencies (LEAs) to improve student outcomes in schools that meet the criteria for Comprehensive Support and Improvement (CSI).Allowable Use of Funds and Evidence-based Interventions
The California Department of Education (CDE) requires LEAs that receive ESSA, Section 1003 school improvement funds, to prioritize and focus these funds towards the area(s) identified for improvement for each school that was identified for CSI, based on the school-level needs assessment(s) and root cause analysis.
LEAs must only expend its ESSA school improvement funds at or on behalf of its CSI-eligible schools on evidence-based interventions/strategies/activities directly related to the following CSI plan development and implementation efforts:
- Building capacity
- Collaborating with educational partners
- Conducting needs assessments and root cause analysis
- Selecting and implementing evidence-based interventions/strategies/activities
- Using data and outcomes to monitor and evaluate improvement efforts
- Reviewing/identifying and addressing, through implementation of the CSI plan, resource inequities, which may include a review of LEA- and school-level budgeting
ESSA school improvement funds must not be expended on district-wide activities that include schools that are not eligible for CSI or at schools that are not eligible for CSI as is consistent with the CSI LEA Application for Funding.
Under the ESSA, CSI plans are required to be evidence-based. Section 8101(21)(A) of the Elementary and Secondary Act, as amended by the ESSA, defines an evidence-based intervention as being supported by strong evidence, moderate evidence, promising evidence, or evidence that demonstrates a rationale. ESSA, Section 1003 funds require the use of “evidence-based” interventions that meet higher levels of evidence. The table below lists ESSA’s top three levels of evidence.
Demonstrate a statistically significant effect on improving student outcomes:
| Evidence Level | Description |
|---|---|
Level 1: Strong Evidence |
Based on at least one well-designed and well-implemented experimental study |
Level 2: Moderate Evidence
|
Based on at least one well-designed and well-implemented quasi-experimental study |
Level 3: Promising Evidence |
Based on at least one well-designed and well-implemented correlational study with statistical controls for selection bias |
The use of federal funds, including ESSA, Section 1003 funds must be consistent with the Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
. In addition, the usage of ESSA, Section 1003 funds must be consistent with the requirements within the Application for Funding from which the fiscal year funds were awarded.
The California legislature also stipulated in the current and previous budget acts that ESSA, Section 1003 funds shall not be expended to hire additional permanent staff.
For Federal guidance on Supplement not Supplant for School Improvement
(PDF), see question 29a, pages 21 to 22.
Capital Expenditures
For more information about capital expenditures, please see the new CDE ESSA CSI LEA Capital Outlay Expenditures web page.
Authorized Use of Funds Frequently Asked Questions
-
Is there a list of allowable CSI expenditures that LEAs may reference?
The CDE does not have a list of allowable uses as allowability is context dependent. In addition, there are several considerations that LEAs must take into account when determining allowable uses of CSI funds. Regarding proposed expenditures, they must:
- Be an allowable use of federal funds that aligns with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
within the Code of Federal Regulations (CFR) and any other applicable federal requirements.
- Be reasonable, necessary, and allocable for the administration of the subgrant.
- Align with the scope and intent of the CSI program.
- Align with the CSI plan.
- Support the implementation of evidence-based interventions/strategies/activities.
- Target the school’s reason for CSI eligibility.
- Be an allowable use of federal funds that aligns with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
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Are Subscription-based Information Technology Arrangements an allowable use of CSI funds?
Yes. In May 2020, the Government Accounting Standards Board (GASB) issued Statement No. 96, Subscription-Based Information Technology Arrangements. GASB 96 is effective for the fiscal year ending June 30, 2023. For the purposes of CSI funding, the following object code has been added to the web-based reporting system:
- Object Code 6700-Subscription Assets
Please refer to the GASB Statement No. 96 web page
(PDF) or the CDE Financial Accountability & Information Services office at sacsinfo@cde.ca.gov for additional guidance. -
Are contract services that extend beyond the subgrant end date allowable?
CSI funds for contracted services must be obligated no later than the subgrant end date and all services completed no later than the liquidation deadline, which is 120 days after the subgrant end date.
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Are capital outlay expenditures allowable using ESSA, Section 1003 funds for CSI?
CSI funds for capital outlay expenditures may be allowable under very narrow and specific circumstances.
For more detailed information, please visit the CDE CSI LEA Capital Outlay Expenditures web page.
Resources
ESSA CSI LEA Applications for Funding
ESSA CSI LEA Capital Outlay Expenditures
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
Evidence-Based Interventions Under the ESSA
(PDF)
CDE Evidence-Based Interventions Under the ESSA
For additional information related to CSI, please visit the CDE CSI web page.