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SDLA Compliance Resource

Spend the 2025–26 ELO-P Allocation

Complete eligible expenditures of the 2025–26 ELO-P allocation by June 30, 2027 and reconcile the remaining balance for the later final report.

  • Fiscal & Budget
  • Governance & Board Approval
  • Student Support
TimingJune 30, 2027
Applies toLEAs with 2025–26 ELO-P funds available for eligible program costs
Authority and scopeState funding condition under Education Code section 46120

In Plain Language: Complete eligible expenditures of the 2025–26 ELO-P allocation by June 30, 2027 and reconcile the remaining balance for the later final report.

Why this matters

A purchase order, a future service commitment and an allowable expenditure are different accounting facts. The report date does not extend the spending period.

Primary ownership

Expanded-learning lead and business services

Required distinctions and controls

  • CDE lists June 30, 2027 as the spending deadline and September 30, 2027 as the final expenditure-report deadline for this allocation.
  • Track this allocation separately from 2024–25 and 2026–27 funding. Obtain fiscal review of expenditure recognition and supporting service dates.
  • Reconcile unspent funds through the current CDE reporting/recovery process. Do not describe a local spending target as a state extension.

Recommended LEA workflow

  1. Build an allocation-to-cost register with encumbrances, actual costs and projected remaining services.
  2. Check service dates, allowable uses, contracts and delivery evidence before approving spending.
  3. Resolve or cancel unsupported commitments and identify the likely unspent balance early.
  4. Close the ledger at the spending deadline and obtain program/fiscal signoff.
  5. Carry the final ledger and unspent balance into the September 30 report.

Evidence to retain

  • Allocation balance register
  • Service/delivery and payroll support
  • Fiscal cutoff review
  • Final ledger
  • Report handoff

Related calendar resources

Official guidance and help

Return to the Annual Compliance Calendar

Reviewed October 21, 2026. Confirm the current agency instructions, applicable funding year, recipient scope, local policy and final submitted or approved state before acting. Recommended preparation steps support the named requirement and do not create an additional statewide filing deadline.