Instructions: Title III Immigrant YTD Expenditure
Consolidated Application and Reporting System data entry instructions for the 2023–24 Title III Immigrant Year-to-Date (YTD) 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 III Immigrant Student Program Subgrant allocation.
Program Information
Expenditures by the LEA may include direct administrative and indirect costs, and any repayment of funds. Recommended direct administrative costs for a fiscal year may not exceed 2 percent of such funds for the cost of administering the program. LEAs are also authorized to assess approved indirect costs to the portion of the subgrant that is not reserved for direct administrative costs. A list of approved indirect cost rates (ICR) is available on the California Department of Education (CDE) Indirect Cost Rates web page.
According
to
the California School Accounting Manual, “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, Section 707 on the Electronic Code of Federal Regulations
web page.
CDE Program Staff Contacts
Annie Abreu Park
Staff Services Analyst
Language Policy and Leadership Office
aabreupark@cde.ca.gov
916-319-9620
Geoffrey Ndirangu
Education Programs Consultant
Language Policy and Leadership Office
gndirang@cde.ca.gov
916-323-5831
Displayed Data – Allocation
2023–24 Title III immigrant student program allocation: Source data from the CDE Title III English Learner and Immigrant Programs web page.
Procedures – Transferred Funds
| Step | Action | Program Instructions |
|---|---|---|
1 |
Enter the Transferred-in Amount. | Required field. The amount transferred-in from Title II, Part A and/or Title IV, Part A to Title III Immigrant must be equal to or greater than zero. |
Displayed Data – Total Allocation
2023–24 Total allocation: The sum of the Title III immigrant student program allocation amount plus 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 Direct Administrative Costs. | Required field. Enter an amount equal to or greater than zero. The direct administrative costs amount should not exceed 2% of the immigrant student program allocation amount plus transferred-in amount. |
8 |
Enter the YTD amount spent on Indirect Costs. | Required field. Enter an amount equal to or greater than zero. LEA can apply its restricted indirect cost rate to the portion of subgrant that is not reserved for direct administrative costs. |
Displayed Data – Total Expenditures and Unspent Funds
Total year-to-date expenditures: The sum of all expenditure amounts.
2023–24 Unspent funds: The total allocation amount minus the sum of all expenditures.
Error Messages
| Field Name | Error Message | Resolution |
|---|---|---|
| Employee Benefits 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. |
| Direct Administrative Costs Amount | The direct administrative costs amount should not exceed 2% of the immigrant student program allocation amount plus transferred-in amount, this may be reviewed by CDE program staff to determine reasonableness. | Warning only. Ensure that the direct administrative costs amount is appropriate. |
| Total Year-to-Date Expenditure Amount | The year-to-date expenditure total cannot be greater than the student program allocation amount plus transferred-in amount. | Ensure the sum of all expenditures is not greater than the student program allocation amount 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 expenditure amounts are appropriate. |