Consolidated IDEA Expenditure Reporting
The Fresno County SELPA uses a consolidated expenditure report method for its IDEA reporting. This method is designed to reduce the LEA's workload by consolidating the seven CDE reports into four:
| SELPA Report No. | Typical Due Date | CDE Reports Included |
| Consolidated IDEA Expenditure Report 1 | January 15th of each year |
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| Consolidated IDEA Expenditure Report 2 | April 15th of each year |
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| Consolidated IDEA Expenditure Report 3 | July 15th of each year |
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| Consolidated IDEA Expenditure Report 4 | September 15th of each year |
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How to Complete the Report
A 7-minute instructional video can be accessed here.
In short, however, the LEA will enter the general ledger expenditures for the appropriate resource and period. The expenditure amount is distributed to the LEA's grant balances starting from the oldest to the newest grant allocation.
Example
An LEA has a General Ledger (GL) Report for expenditures that total $150,000. The spreadsheet formulas will apply this amount to any balances from the oldest allocation first, and then apply the remaining amount to the newest allocation:
| 2023-2024 Allocation | 2024-2025 Allocation | Total | |
|---|---|---|---|
| Current Balance | $25,000 | $200,000 | $225,000 |
| GL amount applied | $25,000 | $125,000 | $150,000 |
| New Balance | $0 | $75,000 | $75,000 |
In this example, the LEA had a balance of $25,000 from its 2023-2024 allocation. First, the spreadsheet formula pulls $25,000 of the $150,000 in the GL toward this balance, thereby fully expending the 2023-2024 allocation. Then, the spreadsheet formula pulls the remaining amount from the GL, or $125,000, to the 2025-2025 allocation.
The spreadsheet will also add the expenditures to the correct reporting cycle mandated by CDE. For example, if the $150,000 above was completed in the Consolidated Report 1, the $25,000 would be placed in CDE's Expenditure Report 5 for the 2023-2024 Grant. The $125,000 would be placed in CDE's Expenditure Report 1 for the 2024-2025 Grant.
Since the grant awards have a 27-month reporting period, reports can overlap. For example, the 2025-2026 fiscal year could have reports for IDEA allocations from 2023-2024, 2024-2025, and 2025-2026:
| 2023-2024 Year | 2024-2025 Year | 2025-2026 Year | |
| 2023-2024 Allocation | Reports 1, 2, 3 | Reports 4, 5, 6 | Report 7 |
| 2024-2025 Allocation | Reports 1, 2, 3 | Reports 4, 5, 6 | |
| 2025-2026 Allocation | Reports 1, 2, 3 |
The overlap can create reports that may overstate expenditures. For example, an LEA may report an amount for CDE's Report 1 for 2024-2025, and accidently report the same amount for CDE's Report 5 for 2023-2024. By using the general ledger as the source document, the Consolidated Expenditure Reporting helps minimize overstatements of expenditures.
