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Fiscal Reporting Calendar (July 1st - June 30th)
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MonthDate DueReport DueDescriptionNotes
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November
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November 15SEMA (Actuals to Actuals)Comparing the most recently completed fiscal year's actual expenditures to the previous year's fiscal actual expenditures to ensure maintenance of effort (i.e., did you spend at least as much in the most recently completed fiscal year as you did in the prior fiscal year)When discussing SEMB the current year is the most recently completed fiscal year. If we are compelting SEMA for November 15, 2025, we would be comparing actuals in 2024-25 (current year) to actuals in 2023-24 (prior year). Use CALPADS report 16.1 -FALL 1 EOY. Reminder: SELPAs must submit an aggregate report for SEMA/SEMB (Form SE-CY in SACS)
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SEMB (Budgeted to Actuals)Comparing the most recently completed fiscal year's actual expenditures to upcoming fiscal year's budget to ensure maintenance of effort (i.e., do you plan on spending at least as much in the upcoming fiscal year as you did in the most recently completed fiscal year)When discussing SEMB current year is the most recently completed fiscal year and the budgeted year is the upcoming year. If we are compelting SEMB for November 15, 2025, we would be comparing actuals in 2024-25 (current year) to 2023-24 (budgeted year). Use CALPADS report 16.1 -FALL 1 EOY. Reminder: SELPAs must submit an aggregate report for SEMA/SEMB (Form SE-CY in SACS).
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Excess Cost Federal IDEA Part B funding is to be used to fund special education excess costs. LEAs must spend the same amount of state and local dollars on special education students as they spend on general education students before spending federal IDEA funds. For Excess Cost 2025-26 CDE will REQUIRE that all LEAs use a report run on CALPADS Census Day. Please make sure your SELPA and LEAs run the Disability by age report on CALPADS Census Day. It will be mandatory to use this date.  SELPA also suggests you run the GRADE report to have available locally for Excess Cost. 
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Table 8Table 8 report collects local educational agency information to ensure that the LEA meets the IDEA Part B Maintenance of Effort Reduction (34 Code of Federal Regulations [CFR] §300.205[a]) and Coordinated Early Intervening Services (34 CFR §300.226) requirements.
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Infant Program Waiver Request The number of instructional personnel services units (units) the SELPA has scheduled for release is provided on Lines 6(a)–(d) of the 2023-24 Infant Reallocation and Growth ReportThe Growth and Reallocation Report can be found at (https://www.cde.ca.gov/fg/sf/ip/)
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Ongoing Throughout the School Year
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SEMA-ISpecial education expenditures should be monitored throughout the year to ensure MOE compliance and PRIOR TO the closing of financial records at the end of the fiscal year. We don’t want to experience any 'surprises' the following year when making calculations. This includes revisiting budgets, documenting any possible exemptions, and ensuring fiscal maintenance during the year
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SEMB-ISpecial education expenditures should be monitored throughout the year to ensure MOE compliance and PRIOR TO the closing of financial records at the end of the fiscal year.
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Reporting Periods and Expenditure Reporting
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VariesGrant FY-XX - Grant Award Notification (AO-400) Submit Signed and Expenditure Report (if applicable – federal payments are made upon reported expenditures only)Award letters typiclly do not begin to arrive at the SELPA until late spring for IDEA Part B. Some smaller grants will arrive sooner than that. If you have fully expended your grant by the time your award letter arrives, send back ONLY the final expenditure report with ALL expenditures noted.
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January 30thGrant FY -XX - Expenditure Report 1 (due date, 30 days after the end of the qtr.)
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April 30thGrant FY -XX - Expenditure Report 2 (due date, 30 days after the end of the qtr.)
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July 30thGrant FY -XX - Expenditure Report 3 (due date, 30 days after the end of the qtr.)
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October 30thGrant FY -XX - Expenditure Report 4 and Budget Plan (due date, 30 days after the end of the qtr.)
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March 2ndGrant FY -XX - Expenditure Report 5 (due date, 30 days after the end of the qtr.)
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June 29thGrant FY -XX - Expenditure Report 6 (due date, 30 days after the end of the qtr.)
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October 10thGrant FY-XX - Expenditure Report 7 (due date, 10 days after the end of the qtr.)
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October 10thGrant FY 15-16 - Final Expenditure Report. Final report is due 10 days after end of report period, September 30, 20XX. Unused funds will return to the federal government.
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Annual Budget Plan (Local Plan Section D)
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June 30thLocal Plan Section DThe Annual Budget Plan (ABP) of a Local Plan must identify projected revenues and expenditures as allowed by IDEA for the provision of specially designed instruction and related services to students with disabilities. The responsible local agency, or administrative unit is the legal entity that receives the funds and is responsible for seeing that every eligible child receives appropriate services as determined by individualized education plan teams. Projected revenue and expenditures must be identified at the SELPA level and for each participating LEA using CDE-adopted templates.Must include attachments II-V to back up items listed in section D. Must also be reviewed/approved at pubic hearing
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