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, were due to the CDE on November 30, 2024.
• Report #6: Expenditure reports for the reporting period of November 1, 2024, to June 30, 2025, are due to the CDE on November 30, 2025.
• Report #7: Expenditure reports for the reporting period of July 1, 2025, 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 each reporting period. 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, 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: 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 #6: Expenditure reports for the reporting period of November 1, 2024, to June 30, 2025, are due to the CDE on November 30, 2025.

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
• 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.

Select Reporting Period: (drop down with reporting periods)

• Report #6: November 1, 2024, to June 30, 2025
• 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

My LEA, (LEA name previously selected above): (select one)

• Has no expenditures to report for this reporting period
• Has expenses to report for this reporting period

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:

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:

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:

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:

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)?
• What amount was spent on sub agreements for services (object code 5100)?
• What amount was spent on travel and conferences (object code 5200)?
• Total expenditures for services and other operating expenditures:

(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.

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?

What amount was spent on classified staff recruitment for UPK?

Total expenditures for professional/consulting services and operating expenditures:

(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.)

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:

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:

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 XII
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:

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)

Print a Copy

Read through and do the following:

1. Select the Print Response button below to save a copy of the responses for your records. A new window will open with a copy of the report. Disable the pop-up blocker on the browser if necessary.
2. Return back to this page to complete the expenditure report.
3. Select the Next button below to continue to the submission page.

You must return to this browser window and select Next to submit the expenditure report to the CDE. The expenditure report will not be submitted until the Submit option on the next page has been selected.

Be aware that a copy of your responses will not be accessible once this report has been submitted. Take this time to save a copy of your responses.

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)

Submit the Report

Select the Submit button below to submit the report. Once the Submit button below has been selected, the expenditure report will be sent to the Early Education Division, and you will be redirected to the CDE Elementary webpage.

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