UPK P&I Grant Expenditure Report

Universal Prekindergarten Planning and Implementation Grant Expenditure Report

Overview

Under the provisions of California Education Code (EC) Section 8281.5 , grant funds are allocated to school districts and charter schools with kindergarten enrollment in specific years and according to a specified formula. In addition, funds are allocated to county offices of education (COEs) to support county wide planning and capacity building for Universal Prekindergarten (UPK).

Grant funds may be used for costs associated with creating or expanding California State Preschool Programs or transitional kindergarten (TK) programs, or to establish or strengthen partnerships with other providers of prekindergarten education within the local educational agency (LEA), including Head Start programs, to ensure high-quality options for prekindergarten education are available for four-year-old children. Allowable costs include, but are not limited to: classroom operating costs, planning costs, hiring and recruitment costs, staff training and professional development, classroom materials, and supplies.

As a condition of receipt of UPK funds, LEAs must provide program data to the California Department of Education (CDE). The CDE shall initiate collection proceedings for grant funds used by LEAs in a manner inconsistent with the requirements in EC 8281.5, including, but not limited to, failing to submit expenditure reports.

All 2021–22 and 2022–23 UPK P&I Grant funds must be spent by June 30, 2026.

Deadlines

• Report #1: Expenditure reports for the reporting period of May 1, 2022, to October 31, 2022, were due to the CDE on December 31, 2022.
• Report #2: Expenditure reports for the reporting period of November 1, 2022, to April 30, 2023, were due to the CDE on May 31, 2023.
• Report #3: Expenditure reports for the reporting period of May 1, 2023, to October 31, 2023, were due to the CDE on November 30, 2023.
• Report #4: Expenditure reports for the reporting period of November 1, 2023, to April 30, 2024, were due to the CDE on May 31, 2024.
• Report #5: Expenditure reports for the reporting period of May 1, 2024, to October 31, 2024, are due to the CDE on November 30, 2024.
• Report #6: Expenditure reports for the reporting period of November 1, 2024, to April 30, 2025, are due to the CDE on May 31, 2025.
• Report #7: Expenditure reports for the reporting period of May 1, 2025, to October 31, 2025, are due to the CDE on November 30, 2025.
• Report #8: Expenditure reports for the reporting period of November 1, 2025, to April 30, 2026, are due to the CDE on May 31, 2026.
• Report #9: Expenditure reports for the reporting period of May 1, 2026, to June 30, 2026, are due to the CDE on November 30, 2026.

Notes

• Only report expenses for the 2021–22 and 2022–23 UPK P&I Grant (Resource Code 6053) and the 2021–22 and 2022–23 UPK P&I–County wide Planning and Capacity Building Grant (Resource Code 6057).
• LEAs may only complete one expenditure report per LEA semiannually. Do not submit more than one report per reporting period for the same LEA unless it is a revised report.
• Continue to submit expenditure reports semiannually, even if your LEA does not have reportable expenses, unless all UPK P&I grant funds have been spent.
• Reporting encumbrances and obligations are not permitted, as this report should include actual expenses, not anticipated expenditures.

Instructions

All fields are required for submission unless otherwise noted as optional. The expenditure report will request expenditure information for the following sections: Section I: Contact Information; Section II: Submission Type; Section III: Local Educational Agency Information; Section IV: Certificated Salaries: Object Code 1000; Section V: Classified Salaries: Object Code 2000; Section VI: Employee Benefits: Object Code 3000; Section VII: Books and Supplies: Object Code 4000; Section VIII: Services and Other Operating Expenditures: Object Code 5000, 5100, and 5200; Section IX: Professional/Consulting Services and Operating Expenditures: Object Code 5800; Section X: Equipment: Object Code 6400; Section XI: Equipment Replacement: Object Code 6500; Section XII: Indirect Costs: Object Code 7000; Section XIII: Interest Earned: Object Code 8000; Section XIV: Total Expenditure Amount.

To advance through this report, select the Next button at the bottom of your screen. If you do not intend to complete the report in one session, you must select the Save Responses button located on the bottom of the screen. Once selected, you will be redirected to a new browser window. The new browser window will provide a URL that allows you to return to your report and your current progress. It is recommended that you save or bookmark the URL. Alternatively, you can enter your e-mail address to receive an e-mail with the URL for entrance back into the report.

For questions regarding this report or for technical assistance, send an e-mail to UPKPlanningGrant@cde.ca.gov.

This document is a template for the UPK Expenditure Report which will be hosted in SNAP report.

Section I
Contact Information

Enter the contact information of the individual completing and submitting the expenditure report to the CDE for the LEA.

Contact Information

First Name:
Last Name:
Title:
Phone number: (999-999-9999)
Phone number extension: (optional)
E-mail:
E-mail Verification

E-mail Verification

Confirm your e-mail address is (previous e-mail entered) by re-entering it below.
Verify E-mail:

Section II
Submission Type

Current Report:

• Report #5: Expenditure reports for the reporting period of May 1, 2024, to October 31, 2024, are due to the CDE on November 30, 2024.

Past Reports:

• Report #1: Expenditure reports for the reporting period of May 1, 2022, to October 31, 2022, were due to the CDE on December 31, 2022.
• Report #2: Expenditure reports for the reporting period of November 1, 2022, to April 30, 2023, were due to the CDE on May 31, 2023.
• Report #3: Expenditure reports for the reporting period of May 1, 2023, to October 31, 2023, were due to the CDE on November 30, 2023.
• Report #4: Expenditure reports for the reporting period of November 1, 2023, to April 30, 2024, were due to the CDE on May 31, 2024.

Select Reporting Period: (drop down with reporting periods)

• Report #5: May 1, 2024, to October 31, 2024
• Report #4: November 1, 2023, to April 30, 2024
• Report #3: May 1, 2023, to October 31, 2023
• Report #2: November 1, 2022, to April 30, 2023
• Report #1: May 1, 2022, to October 31, 2022

New Report: Select this option if your LEA is submitting this expenditure report for the first time this reporting period.

Revised Report: Only select this option if your LEA previously submitted an expenditure report for this reporting period, and a correction is needed to one or more responses previously submitted.

Submission Type: (select one)

• New report:
• Revised report:
• This report will take the place of your original (previous) submission. Make sure your updated data is accurate.

Section III
Local Educational Agency Information

Entity Type: (select one)

• School District
• Charter School
• County Office of Education

County: (select one)

• drop-down list of counties.

LEA Name: (select one)

• A LEA name drop down list that is conditional on which LEA type was selected above.

Acknowledgment

I can confirm that the expenditures being reported are only for the 2021–22 and 2022–23 UPK P&I Grant (Resource Code 6053) or the 2021–22 and 2022–23 UPK P&I–County wide Planning and Capacity Building Grant (Resource Code 6057). (select one)

• Yes
• No: (Conditional: You may not proceed until you select Yes. If you have questions, contact UPKPlanningGrant@cde.ca.gov.)

Fiscal Contact

Who is the individual responsible for reporting and tracking expenditures pertaining to implementing UPK P&I at your LEA or COE?

Fiscal contact first name:
Fiscal contact last name:
Fiscal contact title:
Fiscal contact phone number: (999-999-9999)
Fiscal contact phone number extension: (optional)
Fiscal contact e-mail:

Expenditure data

The following sections: Section IV-XIV are related to expenditure data. Select Next to continue.

Section IV
Certificated Salaries: Object Code 1000

Per the California School Accounting Manual (CSAM)(PDF), certificated salaries are salaries for positions that require a credential or permit issued by the Commission on Teacher Credentialing (CTC).

Total expenditures for certificated salaries:
Amount:

For which of the following items did you use funds?

Certificated staff salaries: (select all that apply)

• Raises
• Hiring bonuses
• Stipends
• Substitutes for hiring events/committees
• Other (Conditional: Specify other expenses related to certificated staff salaries)

Section V
Classified Salaries: Object code 2000

Per the California School Accounting Manual (CSAM)(PDF), classified salaries are salaries for positions that do not require a credential or permit issued by the CTC.

Total expenditures for classified salaries:
Amount:

For which of the following items did you use funds?

Classified staff salaries: (select all that apply)

• Raises
• Hiring bonuses
• Stipends
• Substitutes for hiring events/committees
• Other (Conditional: Specify other expenses related to classified staff salaries)

Section VI
Employee Benefits: Object Code 3000

Per the California School Accounting Manual (CSAM)(PDF), employee benefits are the employer’s contributions to retirement plans and health and welfare benefits, including cash in lieu of benefits, for employees, their dependents, retired employees, and board members.

Total expenditures for employee benefits:
Amount:

For which of the following items did you use funds?

Employee benefits: (select all that apply)

• Raises
• Hiring bonuses
• Stipends
• Substitutes for hiring events/committees
• Other (Conditional: Specify other expenses related to staff benefits)

Section VII
Books and Supplies: Object Code 4000

Per the California School Accounting Manual (CSAM)(PDF), books and supplies are books and supplies, including any associated sales tax or use tax and freight and handling charges.

Total expenditures for books and supplies:
Amount:

For which of the following training materials did you use funds?

Training topics: (select all that apply)

• Effective adult-child interactions
• Preschool literacy
• Math
• Science
• Social-emotional development
• Mindfulness: meditation, yoga, etc.
• Implicit bias and culturally and linguistically-responsive practice
• Adverse childhood experiences (ACEs), trauma and healing informed practice, etc.
• Equity, diversity, and restorative justice
• Curriculum selection and implementation
• Assessments and screenings
• Desired Results Developmental Profile (DRDP)/ Early Childhood Environment Rating Scale (ECERS)/ Classroom Assessment Scoring System (CLASS)
• Dual-language learner (DLL) support
• Serving children with disabilities
• Engaging families
• Teaching pyramid
• Play based learning
• Other (Conditional: Specify other expenses related to topics)
• None

Classroom materials: (select all that apply)

• Size-appropriate furniture (i.e., chairs, tables, etc.)
• Inclusion, accommodations, and adaptations (for students with disabilities for inclusion in general education settings)
• Open-ended materials designed to promote discovery and creativity
• Close-ended materials with a specific purpose and outcome
• Culturally relevant materials in languages reflective of the students and families served by the LEA
• Materials that support developing and facilitating practices to engage families and involve them in the program
• Facilities upgrades (i.e., toilets; heating, ventilation, and air conditioning, doors, etc.)
• Curriculum
• Screening or assessment tools
• Language and literacy
• Computers and technology (i.e., laptops, tablets, subscriptions, etc.)
• Science and discovery
• Math and manipulatives
• Outdoor materials (i.e., trikes, bikes, play equipment, sandboxes, etc.)
• Sensory and dramatic plays (i.e., kitchen, theatre, etc.)
• Other (Conditional: Specify other expenses related to classroom materials)
• None

Supplies: (select all that apply)

• Stationary supplies (paper, envelopes, cardstock, etc.)
• Consumables (play dough, sand, paper, markers, crayons, etc.)
• Other (Conditional: Specify other expenses related to supplies)
• None

Section VIII
Services and Other Operating Expenditures: Object Codes 5000, 5100, and 5200

Per the California School Accounting Manual (CSAM)(PDF), services and other operating expenditures are for services, rentals, leases, maintenance contracts, dues, travel, insurance, utilities, and legal and other operating expenditures. Expenditures may be authorized by contracts, agreements, purchase orders, and so forth. This also includes actual and necessary expenditures incurred by and/or for employees and other representatives of the LEA for travel and conferences (EC sections 35044 and 44032) and fees paid for those individuals to attend conferences or training classes.

Specify the total amounts spent for each individual Object Code listed below:

• What amount was spent on recruitment of UPK students (object code 5000)? (input amount here)
• What amount was spent on sub agreements for services (object code 5100)? (input amount here)
• What amount was spent on travel and conferences (object code 5200)? (input amount here)
• Total expenditures for services and other operating expenditures: (input amount here)

(The sum of the amounts spent on Object Codes 5000, 5100, and 5200 is based on the amounts entered on the previous page. However, the total expenditures can be modified above to include additional expenses not detailed in the sum of the Object codes.)

Of the travel and conferences total entered above (object code 5200), what amount was spent on training?

Note: Amount entered cannot exceed total amount entered for travel and conferences above.

For object codes 5000, 5100, and 5200, which of the following items did you use funds?

Recruitment of UPK students: (select all that apply)

• Recruiter fees
• Advertisements/promotional content (i.e., billboards, radio ads, web advertisements, flyers, etc.)
• Other (Conditional: Specify other expenses related to recruitment of UPK students)
• None

What type of contracts did you enter with these funds? (select all that apply)

• Consulting (includes professional development contracts)
• Membership (includes professional memberships)
• Deliverables (includes produced informational material or websites)
• Other (Conditional: Specify other expenses related to the type of contracts entered with these funds)
• None

Travel: (select all that apply)

• Conferences (including food and mileage)
• Meetings
• Trainings
• Other (Conditional: Specify other expenses related to travel)
• None

Meeting type: (conditional if Meetings is selected)

• Department/school site
• District
• Board
• County
• Leadership
• State
• Other (Conditional: Specify other expenses related to meeting type)

Staff training topics: (select all that apply)

• Effective adult-child interactions
• Preschool literacy
• Math
• Science
• Social-emotional development
• Mindfulness: meditation, yoga, etc.
• Implicit bias and culturally linguistically responsive practice
• ACEs, trauma and healing informed practice, etc.
• Equity, diversity, and restorative justice
• Curriculum selection and implementation
• Assessments and screenings
• DRDP/ECERS/ CLASS
• DLL support
• Serving children with disabilities
• Engaging families
• Teaching pyramid
• Play-based learning
• Other (Conditional: Specify other expenses related to staff training topics)
• None

Staff trained: (select all that apply)

• TK–12 Administrators
• Early Education Administrators
• Teachers
• Trainers/contractors
• Instructional aides
• Support staff
• Other (Conditional: Specify other expenses related to staff trained)
• None

Section IX
Professional/Consulting Services and Operating Expenditures: Object Code 5800

Per the California School Accounting Manual (CSAM)(PDF), expenditures for college tuition paid on behalf of employees, expenditures for personal services rendered by personnel who are not on the payroll of the LEA, expenditures for services such as printing performed by an outside agency, expenditures for all advertising, including advertising for items such as personnel vacancies.

What amount was spent on certificated staff recruitment for UPK? (input amount here)

What amount was spent on classified staff recruitment for UPK? (input amount here)

Total expenditures for professional/consulting services and operating expenditures: (input amount here)

(The sum of the amount spent on certificated and classified staff recruitment for UPK is calculated based on the amounts entered on the previous page. However, the total expenditures can be modified above to include additional expenses not detailed in the sum of the certificated and classified staff recruitment.)

For object code 5800, which of the following items did you use funds? (select all that apply)

• College tuition
• Personnel services
• Printing
• Recruiter fees
• Advertisements
• Promotional content (i.e., billboards, radio ads, web advertisements, flyers, etc.)
• Substitutes for hiring events or committees
• Consultants (i.e., strategic planning, professional development, etc.)
• Other (Conditional: Specify other expenses related to professional/consulting services and operating expenditures)

Section X
Equipment: Object Code 6400

Per the California School Accounting Manual (CSAM)(PDF), expenditures for movable personal property, including equipment such as playground equipment, acquisition costs includes tax, freight or other types of delivery charges, and installation costs including labor.

Total expenditures for equipment:
Amount:

For which of the following items did you use funds?

Play structures: (select all that apply)

• New play structure
• Other (Conditional: Specify other expenses related to play structures)

Section XI
Equipment Replacement: Object Code 6500

Per the California School Accounting Manual (CSAM)(PDF), expenditures for equipment replaced on a piece-for-piece basis.

Total expenditures equipment replacement:
Amount:

Play structures: (select all that apply)

• Modernized play structure

Other (Conditional: Specify other expenses related to play structures)

Section XII
Indirect Costs: Object Code 7000

Indirect costs may not exceed the LEA’s approved indirect cost rate (ICR). For approved LEA ICRs, visit the CDE ICR web page.

Total expenditures for indirect costs:
Amount:

Section XIII
Interest Earned: Object Code 8000

Expenditure Report #5

Report earned interest accrued from grant funds. Interest earned may be used on grant expenditures in accordance with the funding terms and conditions.

Note: Only submit interest earned amounts below when submitting Expenditure Report #5.

• Total interest earned during reporting periods 1 through 4 (May 1, 2022, through April 30, 2024): (input amount here)
• Total interest earned during reporting period 5 (May 1, 2024, through October 31, 2024: (input amount here)
• Total expenditures for interest earned during this reporting period (May 1, 2024, through October 31, 2024): (input amount here)

Expenditure Revision Reports #1 through #4

Note: Only submit expenditures for interest earned during (expenditure revision reporting period selected from reports #1 through #4).

Total Expenditures for Interest Earned:
Amount:

For reports 1 through 4, interest earned amounts will not be collected at this time. This information will be collected separately in Report #5.

On report #5, you will be asked to provide details on interest earned for all previous reporting periods, including report #5. If you have any questions or need further clarification, please do not hesitate to reach out to UPKPlanningGrant@cde.ca.gov.

Section XIV
Total Expenditure Amount

Combine all expenditure totals from Object Code 1000 through 7000.

Verify this amount accounts for all UPK P&I Grant expenditure amounts for the reporting period selected.

Total Expenditures in Reporting Period: (input amount here)

Since receiving the UPK P&I grant, has your LEA spent at least 25% of the total grant funds allocated? (select one)

• My LEA has spent at least 25% of the total grant funds allocated.
• My LEA has spent less than 25% of the total grant funds allocated. (Conditional: Explain the challenges your LEA has encountered that has prevented them to from spending at least 25% of the total grant funds allocated)

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Agreement and Certification

AGREEMENT: By signing this report electronically, I, the District Superintendent, Charter School Administrator, or authorized designee, agree that my electronic signature is the legally binding equivalent to my handwritten signature.

• Yes
• No

The report is incomplete without agreement. Incomplete reports cannot be processed.

CERTIFICATION: By signing this report electronically, I, the District Superintendent, Charter School Administrator, or authorized designee, hereby certify, to the best of my knowledge, that all applicable state and federal rules and regulations have been observed, that the information contained in this report is correct and complete, and certify to retain all records, as required by applicable law.

• Yes
• No (Conditional: The report is incomplete without agreement. Incomplete reports cannot be processed.)

Name of District Superintendent, Charter School Administrator, or authorized designee: (Open Response)

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