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SDLA Compliance Resource

Submit the Final FY 2025–26 IDEA Expenditure Report 7

The federal grant closeout report that fixes final expenditures, unspent balances, CEIS/CCEIS detail, and repayment or receivable consequences.

  • IDEA
  • Special Education
  • Federal Expenditures
Date(s)Performance period July 1–September 30, 2027; due October 10, 2027
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, 2027 and reconcile the complete award through final closeout. 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

The final report closes the award period. Unsupported or omitted costs, unreported CCEIS/CEIS activity, or an unexplained balance can lead to lost reimbursement, repayment, or an audit finding.

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.

Operational workflow

  1. 1. Confirm final award amount, amendments, period, due date, and required forms/signatures.
  2. 2. Close eligible July–September transactions and reconcile the full grant ledger to Reports 1–6.
  3. 3. Validate allowability, period, procurement, payroll, indirect costs, CEIS/CCEIS, match/maintenance controls when applicable, and supporting documents.
  4. 4. Reconcile cumulative expenditures, CDE payments, receivable/repayment, and unspent balance; obtain independent program/fiscal review.
  5. 5. Submit by October 10, preserve acceptance, and complete ledger/audit closeout.

Implementation pathway

Award/period
Full ledger close
Compliance review
Final reconcile
Submit/close

Evidence to retain

  • GAN and amendments
  • Reports 1–6 and CDE payments
  • Final ledger and transaction support
  • CEIS/CCEIS and indirect-cost detail
  • Final signed report and acceptance
  • Receivable/repayment and closeout record

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.