CPP Online Handbook: Reporting on CPP Revenues and Expenditures

Important Things to Remember

Districts receiving funding from the Colorado Preschool Program must track the use of those funds.

Districts can use Grant code 3141 in Fund 10 to identify the revenues and expenditures for the preschool program funded through the Colorado Preschool Program
Fund 19 will also be available to a district to identify the CPP revenues and expenditures.
CPP allocations should equal the amount of one-half of the district’s per-pupil revenue times the number of CPP preschool slots allocated and used by the district in the school year. (C.R.S. 22-54-105 (4))
Grant code 3141 is used to identify the revenues and expenditures for the preschool program funded through the Colorado Preschool Program.
Expenditures of CPP funds shall only include costs that a district would not have incurred without the services provided in conjunction with the preschool program. (22-28-108 5.5 C.R.S.)
- Districts must be able to document that CPP expenditures are a direct cost of the Colorado Preschool Program.
- For instance, if transportation expenses are paid for with CPP funds, districts must be able to document that bus routes were added or extended to serve CPP children.
Overhead costs have been limited to 5% of the CPP funding. Overhead costs are identified as the 2300,2500, 2800, and 2900 series object codes in the Chart of Accounts. (C.R.S. 22-45-103 (1) (g))
When coordinating funding sources, a school district may include the percentages of students qualifying for CPP. This percentage may be calculated based on the children included in the October count.