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FY 09 IMPROVING TEACHER AND PRINCIPAL QUALITY.ppt
What types of costs can generally be considered eligible? Personnel Services Operating Expense (look out for supplanting) Instructional Materials (watch for supplanting) Travel-mileage Instructional equipment (ex. calculators) Consultants Tuition and stipends as described previously What types of costs are not eligible? Student Expenses or direct assistance to K-12 students Entertainment or door prizes Awards and memorabilia Individual memberships Memberships with organizations that lobby College fees Fines and penalties Insurance/self-insurance Travel out of the United States-48 states What types of costs are not eligible? Expenses that supplant Audits except single audit Contributions and donations Contingencies Facilities and furniture General advertising Alcohol Fundraising General administration When can funds be obligated? EDGAR says that a sub-grantee of the state may not obligate funds until the later of: The date the state may obligate fundsOR The date that the sub-grantee submits its application to the state in substantially approvable form. When are funds considered obligated? Type of Cost Obligation occurs Equip. supplies PO date Work of employees When work is done Contracted services Date agreement signed Utilities When used Rental When used Travel When travel is taken (Time sheets and contracts must be used for work done by staff or consultants; This includes matching components.) Questions and Answers May Federal funds be used to support a program that was supported last year with non-federal funds? NO. This would be supplanting— Exception: Must be evaluated on a case-by-case basis If it would be impossible to continue the activity without the federal funds, then it may not be supplanting. Questions and Answers Can NCLB funds be co-mingled with other funds to offer professional development programs? Funds may not be co-mingled so that they lose their identity. Expenditures must be traceable to the source of funding. However
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