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Early Literacy Support Block (ELSB) Grant Expenditure Form
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Fiscal Year 2021-22
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Educator Excellence and Equity Division
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California Department of Education
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Instructions
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Please complete the steps below in order to submit the ELSB Grant Expenditure Form. Each participating Local Educational Agency (LEA) is required to submit an Expenditure Form on a quarterly basis, showing Year-to-Date (YTD) expenses accumulated throughout the fiscal year. Each LEA must ensure this ELSB Grant Expenditure Form aligns with the LEA's latest approved Four-Year Budget Form.
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Step 1: Select the "LEA Information" tab and enter the information requested in column B.
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Step 2: Select the "Narrative Form" tab that corresponds to the current reporting period and complete the table. In the "Description" column (column C), provide a brief description for each line item. In the "School-site or LEA Name" column (column D), write the school-site or LEA Name that corresponds to each line item. In the "Expenditures" column (column E), enter dollar amounts to show expenditures. The "Description" and "Expenditures" should align with your latest Approved Budget. A Budget Revision must be submitted if current planned expenditures exceed 10 percent on any line item. You may need to add additional rows as necessary. The Budget Totals row will automatically calculate.
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Step 3: Remain on the same "Narrative Form" tab to calculate Indirect Costs (Object Code 7000) based on the California School Accounting Manual (CSAM): https://www.cde.ca.gov/fg/ac/sa/. The Indirect Costs must not exceed the LEA's approved rate (https://www.cde.ca.gov/fg/ac/ic/). Enter the LEA approved the Indirect Percentage Rate in the space provided for Object Code 7000 with a placeholder of 0.00% in column C. Calculate the Indirect Cost in column E by multiplying the sum of Object Codes 1000-5000 by the Percentage Rate. If you choose to use less indirect, you may type the actual amount of Indirect Costs into the cell in column E. Only the first $25,000 of each subcontract can be used towards the indirect calculation per Procedure 330 in the CSAM. Object Code 5100 Subagreements for Services and Object Code 6000 Capital Outlay are excluded from the indirect costs calculation.
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Step 4: Select the "YTD Form" tab. In the "Implementation Year 1 Budget" column (column C), enter the approved budget amounts for Implementation Year 1. Then, fill out the column that corresponds to the "Narrative Form" tab discussed in Step 2 and 3. You may link the cells to pull the expenditure data from the quarterly tab, if you would like to. The "Cumulative Expenditures" column (column H), "Unspent Balance" column (column I), and the Totals row will auto-populate.
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Document Submission
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Step 5: Ensure all required tabs of the ELSB Grant Expenditure Form are complete: "LEA Information," "YTD Form", and the Quarterly Narrative Form(s).
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Step 6: Ensure the ELSB Grant Year-to-Date Expenditure Signature Form (PDF document) is complete. Select the correct grant reporting period/quarter, select "Yes" or "No" for a Budget Revision Request, and obtain signatures for the Project Coodinator and Fiscal Agent.
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Step 7: A Budget Revision Request Form must be submitted for the following reasons: if current planned expenditures exceed 10 percent on any line item, to request carryover of unspent funds, to add a new line item expense, or to change the indirect rate (must be at or below the approved rate). Please submit a Budget Revision Request Form, if applicable.
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Step 8: Submit this Grant Expenditure Form as an Excel file (containing all tabs) along with a signed Signature Form (PDF document) to ELSBGrant@cde.ca.gov.
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