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) 2023-24 funds is June 30, 2025. Any FY 2023-24 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 2023-24 funds. As a reminder, LEAs should report expenditures as of June 30, 2025.


Important Expenditure Reporting Instructions

Allocation Amount: This amount is prepopulated based on the allocations the CDE calculated the LEA is eligible to receive for the Fiscal Year (FY) 2023-2024 P-2 ELO-P Apportionment. This displays the total funds that were disbursed and is consistent with the information provided on the PASE Apportionment Web Exhibit Webpage.

Expended Amount: LEAs are required to report the total amount of funds they have expended of the FY 2023-2024 allocation amount. The amount reported should be based on the final day of the reporting period. The FY 2023-2024 funding is available until end of day June 30, 2025. All funds must be expended by June 30, 2025.

Remaining Amount: This field is automatically calculated with the Allocation Amount minus the Expended Amount. Any remaining funds above $0 in this field shall be returned to the state.

Note: The CDE will collect unexpended funds through the Principal Apportionment as a prior year correction to 2023-24 ELO-P funding at the Second Recertification of 2023-24 Annual in February 2026, effectively reducing the LEA’s Principal Apportionment monthly payments in February through June 2026.


Example #1: Partial Carryover

XYZ Unified received a $50,000 Allocation for FY 2023-24

• XYZ Unified spent $5,000 in FY 2023-24 and carried over the remaining $45,000 to FY 2024-25.
• In FY 2024-25, 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 2023-24 (the sum of $5,000 spent in FY 2023-24 and $45,000 spent in FY 2024-25) because this captures expenditures through the statutory deadline of June 30, 2025.

Report Example:


Example #2: Carryover of the Entire Allocation

XYZ Unified received a $50,000 Allocation for FY 2023-24

• The 2023-24 allocation was not expended in 2023-24 and the entire amount was carried over and fully spent in 2024-25.

XYZ Unified should report a total expenditure of $50,000 for FY 2023-24 because this captures total expenditures through the statutory deadline of June 30, 2025.

Report Example:


Example #3: Partial Carryover with Unexpended Funds

XYZ Unified received a $50,000 Allocation for FY 2023-24. XYZ Unified spent $20,000 in FY 2023-24 and expended an additional $15,000 by June 30, 2025. XYZ Unified should report the total expenditure of $35,000 for FY 2023-24 funds in the expenditure report because this amount includes expenditures through the statutory deadline of June 30, 2025. As a result, the remaining amount of $15,000 will be returned to the state.

Report Example:

2023-24 ELO-P Fiscal Report

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2023-24 Allocation Amount:
$

2023-24 Expended Amount:
$

2023-24 Remaining Amount To Be Returned:
$

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

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

I Certify The Following:
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. I fully understand that once the reported unspent funds are returned, the funds will not be reinstated.