The school districts and AEAs will report expenditures separately for the Iowa early intervention block grant on the Certified Annual Report (CAR-COA). The expenditures for this categorical funding will be reported at the level of detail required by Uniform Financial Accounting and the CAR-COA instructions and shall use the correct project code. The required certification that funding was used to supplement. not supplant. money otherwise received and expended by the school district is part of the CAR-COA certification.