> For the complete documentation index, see [llms.txt](https://title5.caqualityearlylearning.org/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://title5.caqualityearlylearning.org/costs/charging-of-expenditures.md).

# Charging of Expenditures

18037

Reimbursement for net reimbursable program costs shall meet the following criteria:&#x20;

(a) Costs must be incurred during the contract period.&#x20;

(b) Contractors shall not use current year contract funds to pay prior or future year obligations.&#x20;

(c) The cost of the annual independent audit may be claimed either in the contract period which was the subject of the audit or during the contract period in which the audit is completed.

> NOTE: Authority cited: Sections 8261 and 8269, Education Code. Reference: Sections 8261 and 8269, Education Code.


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