The Fresno County SELPA uses a consolidated expenditure report method for its IDEA reporting. This method is designed to consolidate, automate, and simplify the process. Following are the reporting due dates:

• Consolidated Report 1 is typically due January 15th of each year
• Consolidated Report 2 is typically due April 15th of each year
• Consolidated Report 3 is typically due July 15th of each year
• Consolidated Report 4 is typically due September 30th of each year

How to Complete the Report

A 7-minute instructional video can be accessed here. 

In short, however, the LEA will insert the general ledger expenditures for the appropriate resource and period. The expenditure amount is distributed to the LEA's grant balances starting from the oldest to the newest grant allocation.

For example, an LEA has a General Ledger Report for expenditures that total $150,000. The new method will apply this amount to any balances from the oldest allocation first, and then apply the remaining amount to the newest allocation: 

In this example, the LEA had a balance of $25,000 from its 2024-25 allocation. Therefore, the method pulls $25,000 of the $150,000 in the general ledger expenditures toward this balance, thereby fully expending the 2024-25 allocation. Next, the method pulls the remaining amount from the general ledger, or $125,000, to the 2025-26 allocation. 

The system will also add the expenditures to the correct reporting cycle mandated by CDE. For example, if the $150,000 above was completed in the Consolidated Report 1, the $25,000 would be placed in CDE's Expenditure Report 5 for the 2024-25 Grant. The $125,000 would be placed in CDE's Expenditure Report 1 for the 2025-26 Grant. 

Since the grant awards have a 27-month reporting period, reports can overlap. For example, the 2026-27 fiscal year could have reports for IDEA allocations from 2024-25, 2025-26, and 2026-27: