Member LEAs must submit periodic expenditure reports in order to receive reimbursement for IDEA/ARP funds allocated. These funds must be fully expended within the grant award period. 

Expenditures appropriately charged to SACS Resource codes 3305, 3306, 3307, 3308, and 3309 will be used to complete the reports.

The expenditure period is 27 months. There are 7 reports that can be used to report expenditures within this 27 month time period:  

Report 1 for expenditures from July 1, 2021 to December 31, 2021
Report 2 for expenditures from January 1, 2022 to March 31, 2022
Report 3 for expenditures from April 1, 2022 to June 30, 2022
Report 4 for expenditures from July 1, 2022 to September 30, 2022*
Report 5 for expenditures from October 1, 2022 to December 31, 2022
Report 6 for expenditures from January 1, 2023 to June 30, 2023
Report 7 for expenditures from July 1, 2023 to September 30, 2023**

*Any expenditure reports beyond Report 4 will require a budget plan.
**Member LEAs will forfeit any balances after Report 7.

CSAM Procedure 765 - Recognition of Legal Obligation in Reporting for Federal Grants.pdf