Instructions: Title I Part D Subpart 2 Expenditure
Consolidated Application and Reporting System data entry instructions for the 2023–24 Title I, Part D Subpart 2 Expenditure Report, 12 Months data collection form.Data Collection Purpose
The local educational agency (LEA) must report year-to-date (YTD) expenditures for the period of July 1, 2023, through June 30, 2024, from the Title I, Part D Subpart 2 LEA allocation.
Program Information
Expenditures by the LEA may include administrative and indirect costs. Administrative costs are any costs, indirect or direct, that are administrative in nature and support the management of a program. For more information regarding administrative costs, please see Procedure 915 in the California Department of Education (CDE) California School Accounting Manual (CSAM) located on the Definitions, Instructions, and Procedures web page.
According to
the CSAM, “Legal obligations are commitments made by an LEA to purchase goods or services immediately or in a future period.” To determine whether a financial commitment should be reported as an expenditure, please refer to the Code of Federal Regulations, Title 34 (34 CFR), Part 76 on the Discover U.S. Government - Citation
web page.
CDE Program Staff Contact
Sherry Davis
Education Programs Consultant
Title I Policy, Program, and Support Office
sdavis@cde.ca.gov
916-445-4904
Displayed Data – Allocation
2023–24 Title I, Part D Subpart 2 LEA allocation: Source data from the CDE Title I, Parts A & D web page.
Procedures – Transferred Funds
| Step | Action | Program Instructions |
|---|---|---|
| 1 | Enter the Total funds Transferred in Amount. | Required field. The amount transferred-in from Title IV, Part A and/or Title II, Part A to Title I, Part D Subpart 2 must be equal to or greater than zero. |
Displayed Data – Total Allocation
2023–24 Total LEA allocation: The LEA allocation amount plus the transferred-in amount.
Procedures – Expenditures
| Step | Action | Program Instructions |
|---|---|---|
| 2 | Enter the YTD amount spent on 1000–1999 Certificated Personnel Salaries. | Required field. Enter an amount equal to or greater than zero. |
| 3 | Enter the YTD amount spent on 2000–2999 Classified Personnel Salaries. | Required field. Enter an amount equal to or greater than zero. |
| 4 | Enter the YTD amount spent on 3000-3999 Employee Benefits. | Required field. Enter an amount equal to or greater than zero. |
| 5 | Enter the YTD amount spent on 4000–4999 Books and Supplies. | Required field. Enter an amount equal to or greater than zero. |
| 6 | Enter the YTD amount spent on 5000–5999 Services and Other Operating Expenditures. | Required field. Enter an amount equal to or greater than zero. |
| 7 | Enter the YTD amount spent on Administrative and Indirect Costs. | Required field. Enter an amount equal to or greater than zero. |
Displayed Data – Total Expenditures and Unspent Funds
Total year-to-date expenditures: The sum of all expenditure amounts.
2023–24 Unspent funds: The total LEA allocation amount minus the sum of all expenditure amounts.
Error Messages
| Field Name | Error Message | Resolution |
|---|---|---|
| Total Year-to-Date Expenditure Amount | The year-to-date expenditure total cannot be greater than the LEA allocation plus transferred-in amount. | Ensure the sum of all expenditures is not greater than the LEA allocation plus transferred-in amount. |
| Total Year-to-Date Expenditure Amount | The year-to-date expenditure total should be greater than zero. | Warning only. Ensure that the expended amounts are correct. |
| Administrative and Indirect Costs Amount | Administrative and indirect costs are more than 15% of the LEA allocation. Expenditures will be reviewed by CDE program staff to determine reasonableness. | Warning Only. Ensure that the administrative and indirect costs amount is appropriate. |
| Employee Benefits Expenditure Amount | The sum of certificated and classified personnel salaries is equal to zero, employee benefits cannot be greater than zero. | If the sum of certificated and classified personnel salaries expenditure amounts is zero, then ensure that employee benefits expenditure amount is also zero. |