Districts, Schools and Educators

Critical Elements for English Learner Program Compliance

Critical Element 6 Fiscal Requirements

Local educational agencies (LEAs) must adhere to state and federal fiduciary requirements.

6.1 State and federal funds are used:

  1. for necessary, reasonable and allowable costs that benefit English learners (ELs), and, when applicable, immigrant children and youth; and
  2. so as to supplement the level of Federal, State and local public funds that, in the absence of such availability, would have been expended for programs for English Learners and immigrant children and youth and in no case to supplant such Federal, State and local public funds.

Public Law 114-328, Every Student Succeeds Act of 2015, section 3115(a)(c)(d) and (g)

34 Code of Federal Regulations (CFR) section 75.700

2 Code of Federal Regulations (CFR) Part 200, Subpart E Cost Principals

Lau versus Nichols, 1973 [Title VI of the Civil Rights Act of 1964]

6.2 Fiscal management procedures and effective internal controls ensure federal requirements are met including:

  1. methods of procurement to be followed;
  2. asset management procedures;
  3. appropriate time-and-effort record keeping; and
  4. meeting the two percent (2%) administrative cap (Title III).

Public Law 114-328, Every Student Succeeds Act of 2015, section 3115(b)

2 CFR, sections 200.302, 200.303, 200.318-200.320, 200.323 and 200.430(i)

Sample Evidence to support Critical Element 6:

  • Evidence of implementation of required and authorized activities
  • Documents which describe what is provided with the state-funded EL program and what is provided with Title III funding
  • A description of how Title III and other funding sources are integrated, including a breakdown of line item expenditures
  • Inventory lists
  • Data justifying the purchase was to benefit ELs
  • Maintenance of Effort (MOE) documentation
  • Purchase orders
  • Records of expenditures
  • Evidence that not more than 2 percent of Title III allocation is reserved for Title III administration
  • Evidence that both direct and indirect costs are included in 2 percent for administration
  • All equipment purchased with Title III and state LIEP funding is properly labeled and inventoried

Updated 3-26-2018