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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.

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