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CPP Online Handbook: Reporting on CPP Revenues and Expenditures

Allowable Expenses

Funding provided to school districts for CPP shall only be used to a meet the costs of providing preschool services directly to children enrolled in each school district’s program (22-28-108 (5.5) C.R.S.). Allowable expenses for the program include:

  • Teacher and paraprofessional salaries and benefits
  • Supplies and materials
  • Expenses associated with home visits
  • The entire cost of any preschool program contracted services
  • Services provided by a district to children enrolled in CPP or their families
  • Associated professional development activities
  • Costs that a district would not have incurred without the services provided in conjunction with the preschool program
  • A reasonable allocation of district overhead costs, which should not exceed five percent (5%) of the total CPP funding provided to the district

In determining overhead costs, districts may use their restricted indirect cost rate as long as it does not exceed 5%. Any overhead costs claimed by a district that exceed CDE’s calculation of restricted indirect cost rates for local education agencies (LEA’s) must be verifiable.

Please note, with the passage of SB09-256, districts are no longer required to budget a minimum amount to the Instructional Supplies and Materials account or the Capital Reserve and Insurance Reserve account.

  • As a result, the Per Pupil Operating Revenue (PPOR) is no longer relevant. All references in statute to PPOR will revert to Per Pupil Revenue (PPR).
  • Colorado Preschool Program funding will be calculated based on one-half of the district’s PPR times the number of CPP slots allocated and used by the district in the school year.
  • If it is a common policy of the district to allocate funding on a per pupil basis to continue to cover capital/insurance reserves, then a portion of CPP funds can be used for this purpose.

If all of the money provided for CPP is not expended by the end of the school year, districts must carry over any remaining moneys to the next fiscal year. Account 6765 has been established in the Chart of Accounts to identify Colorado Preschool Program Reserve funds.

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