Expanded Learning Opportunities Program (ELO-P) Expenditure Report

ELO-P Overview

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Help - Fund Overview

The expenditure deadline for Fiscal Year (FY) 2024-25 funds is June 30, 2026. Any FY 2024-25 funds not expended by this deadline shall be returned to the state per Education Code Section 46120(d)(9)(A).

The purpose of the expenditure reporting is for the California Department of Education to recover unexpended FY 2024-25 funds. As a reminder, LEAs should report expenditures as of June 30, 2026.


Important Expenditure Reporting Instructions

Note: Report all amounts in whole dollars.

Entitlement: This amount is prepopulated based on the LEA’s calculated FY 2024-25 P-2 ELO-P entitlement. It reflects the total funds disbursed and aligns with the information on the PASE Apportionment Web Exhibit Webpage - Fiscal Year 2024-25 Second Principal Apportionment (P-2).

Audit Penalty: The default amount is $0. If the LEA has an audit finding for noncompliance with offering, access, or day requirements in FY 2024-25, enter the penalty amount stated in the finding. Note: This is an informational line used by CDE to evaluate the accuracy of reported expenditures and help reduce errors in expenditure reporting. The CDE will only adjust the entitlement for audit penalties finalized at the conclusion of the audit certification and resolution process. LEAs should not include funds expected to be returned for audit penalties in the Expended Amount.

Adjusted Entitlement: This field is automatically calculated with the Entitlement minus the Audit Penalty.

Expended Amount: LEAs must enter the FY 2024-25 expended amount as of the June 30, 2026, expenditure deadline.

Remaining Amount: This field is automatically calculated with the Adjusted Entitlement minus the Expended Amount. If the value is less than zero, the field will display as zero. Any remaining amount above $0 in this field must be returned to the state.

Note: The CDE will collect unexpended funds (Remaining Amount To Be Returned) through the Principal Apportionment as a prior year correction to FY 2024-25 ELO-P funding at the Second Recertification of 2024-25 Annual in February 2027, effectively reducing the LEA’s Principal Apportionment monthly payments in February through June 2027.


Example #1: Partial Carryover

XYZ Unified received a $50,000 Entitlement for FY 2024-25

• XYZ Unified spent $5,000 in FY 2024-25 and carried over the remaining $45,000 to FY 2025-26.
• In FY 2025-26, XYZ Unified spent the remaining $45,000 from the carryover amount.

XYZ Unified should report a total expenditure of $50,000 in the expenditure report for FY 2024-25 (the sum of $5,000 spent in FY 2024-25 and $45,000 spent in FY 2024-25) because this captures expenditures through the statutory deadline of June 30, 2026.

Report Example:


Example #2: Carryover of the Entire Entitlement

XYZ Unified received a $50,000 Entitlement for FY 2024-25

• The 2024-25 Entitlement was not expended in 2024-25 and the entire amount was carried over and fully spent in 2025-26.

XYZ Unified should report a total expenditure of $50,000 for FY 2024-25 because this captures total expenditures through the statutory deadline of June 30, 2026.

Report Example:


Example #3: Partial Carryover with Unexpended Funds

XYZ Unified received a $50,000 Entitlement for FY 2024-25. XYZ Unified spent $20,000 in FY 2024-25 and expended an additional $15,000 in FY 2025-26. XYZ Unified should report the total expenditure of $35,000 for FY 2024-25 funds in the expenditure report because this amount includes expenditures through the statutory deadline of June 30, 2026. As a result, the remaining amount (unspent funds) of $15,000 will be returned to the state.

Report Example:


Example #4: Audit Penalty

XYZ Unified received a $50,000 Entitlement for FY 2024-25.

• XYZ Unified spent $45,000 by the June 30, 2026, expenditure deadline.
• XYZ Unified has a FY 2024-25 audit penalty of $5,000.

XYZ Unified should report a FY 2024-25 Audit Penalty of $5,000 and total expended amount of $45,000.

Report Example:

2024-25 ELO-P Fiscal Report

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2024-25 Entitlement:
$

2024-25 Audit Penalty (if applicable):
$

2024-25 Adjusted Entitlement:
$

2024-25 Expended Amount:
$

2024-25 Remaining Amount To Be Returned:
$

ELO-P Program Plan Link

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Please include a direct webpage link to your LEA’s ELO-P Program Plan Link:

ELO-P Contact Info

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Help - Contact Information

Contact Information of Person Completing Form

First Name
Last Name
Title
Telephone Number Extension (Optional)
Email

I Certify the Following:

1. The expenditures reported were made and the program/project has been conducted in accordance with state law for the Expanded Learning Opportunities Program (ELO-P), and full records of receipts and expenditures have been maintained and are available for audit.
2. I fully understand that once the reported unspent funds are returned, the funds will not be reinstated.
3. The ELO-P Program Plan Link is an active URL as posted on the district webpage.