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SDLA Compliance Resource

Submit FY 2025–26 IDEA Expenditure Report 4

A reimbursement-based special-education fiscal report tying actual period costs to the grant award, approved plan, cash need, and required CEIS/CCEIS accounting.

  • IDEA
  • Special Education
  • Federal Expenditures
Date(s)Performance period July 1–September 30, 2026; due October 30, 2026
Applies toGrantees holding applicable FY 2025–26 IDEA Part B Section 611 and/or 619 awards

In Plain Language: Report actual allowable expenditures for July 1–September 30, 2026. Use the current CDE expenditure-report form/process, include CEIS or CCEIS costs when applicable, obtain required signatures, and retain the accepted report and payment reconciliation.

Why this matters

CDE payments are based on actual reported expenditures and immediate cash requirements. Reporting ledger totals without eligibility, period, allocation, and grant reconciliation can overstate reimbursement or strand allowable costs.

Primary ownership

Primary owner: special education fiscal/grant lead. Partners: SELPA/grantee administrator, program director, business office, payroll, accounts payable, procurement, CEIS/CCEIS lead, indirect-cost reviewer, and authorized signer.

From award to a submitted expenditure report: the SDLA ITO workflow

This reimbursement-based report ties actual period costs to the grant award, approved plan, cash need, and CEIS/CCEIS accounting. This SDLA ITO (Input, Transformation, Output) graphic shows how the award and budget, the period's transactions, and prior reports and payments become the supporting detail, the cumulative reconciliation, and the signed submission.

SDLA ITO: eleven steps from the award and budget, the period's transactions, and prior reports and payments, through scope confirmation, period close and reconciliation, compliance testing, cumulative reconciliation, and approval, to the supporting detail, the cumulative reconciliation, and the signed submission.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers scope confirmation, period close and reconciliation, compliance testing, cumulative reconciliation, and approval; Output covers the supporting detail, the cumulative reconciliation, and the signed submission. Report actual allowable expenditures for July 1 through September 30, 2026; the report is due October 30, 2026.

Open the full-size workflow graphic

Operational workflow

  1. Confirm award, grant code, report number, period, due date, current form, GAN, and approved budget.
  2. Close period transactions and reconcile payroll, invoices, contracts, indirect costs, adjustments, and ledger detail.
  3. Test allowability, period, grant allocation, CEIS/CCEIS classification, and required supporting documentation.
  4. Compare current and cumulative expenditures with prior reports, payments, immediate cash need, and remaining award.
  5. Obtain program/fiscal approval, submit by the due date, and retain accepted report/payment evidence.

Implementation pathway

Scope
Period close
Compliance review
Cumulative reconcile
Submit

Evidence to retain

  • GAN/budget and report-period control
  • Ledger/payroll/invoice support
  • Allowability and allocation review
  • CEIS/CCEIS and indirect-cost detail
  • Cumulative report/payment reconciliation
  • Signed submission and CDE response

Official guidance and help

Source review completed August 30, 2026. Verify current CDE, federal award, FAC, IAGS, portal, audit, grant, and entity-specific instructions before acting.