Office of Accountability

Allowable/Non-Allowable Title I N&D Expenditures

New York State Education Department
Guidance for Spending Neglected and Delinquent Funding
Allowable/Non-Allowable Title I N&D Expenditures
(Please use this as a guide for planning purposes
)

 

All allowable expenditures are not
limited to the listing below

 

Object
Code

Allowable Expenditures

Non-Allowable Expenditures

15:
Salaries

Supplemental Teachers and/or assistants should be appropriately designated according to subject areas (ELA, reading/writing/
math, ESL –Language Instruction Program) with specific position titles listed:

  • N&D Teacher for Supplemental Instruction (Must be certified)
  • Guidance Counselor for N&D Students (Supplemental)
  • Psychologist fro N&D Students (Supplemental)
  • Social Workers for N&D Students (Supplemental)
  • Tutors for Supplemental Instruction (Must be certified)
  • Transition Coordinator
  • Substitutes for allowable positions
  • Any teacher for Core Instruction
  • Base pay of principals
  • Speech teachers
  • Occupational Therapist

 

 

 

 

16:
Support Staff Salaries

  • Paraprofessional under the supervision of a N&D Teacher
  • Paraprofessional under a Tutor
  • Paraprofessional under a Transition Coordinator
  • Substitutes for these positions
  • Stipends for appropriate professional development
  • Teacher Aids (providing non-instructional duties)
  • Data management staff (Title I D focused)
  • Secretary and/or clerical position (Title ID focused duties only)
  • Secretary and/or clerical position (With agency, facility focused duties)
  • Paraprofessional when there is not an N&D Teacher or Tutor.

 

20:
Equipment

 

 

 

 

All equipment with a unit cost of $5,000 or more.

  • Equipment directly related and used by approved N&D staff aligned with program goals
  • Computers for use by Title I students in labs or in compensatory support rooms
    • All equipment must be itemized and properly described to include quantity, unit cost and proposed expenditures.
  • Equipment for other uses; classes, and staff not paid with N&D funds, even if they work with N&D students at that time
  • Equipment for administration or business staff

30:
Minor Remodeling

  • Paint
  • Carpeting
  • Dividers
  • Maintenance for N&D program related goals.
  • Permanent structural items.

 

40:
Purchased Services

  • Professional Development for those individuals that work with N&D students that coincides with your program.
  • Educational Consultants
  • Academic Intervention Services
  • Tutor
  • Outside supplemental services for N&D students only (academic and counseling related)
  • Any professional development not related to the N&D program
  • Any professional development for non-N&D staff or instructors
  • Special Education related services (OT, PT, Speech)

45:
Supplies and Materials

 

 

 

 

 

 

 

 

 

 

All equipment with a unit cost less than $5,000:

  • Equipment directly related and used by approved N&D staff aligned with program goals (Laptops, Smartboards, copiers, printers, etc)
    • Computers for use by Title I students in labs or in compensatory support rooms
    • All equipment must be itemized and properly described to include quantity, unit cost and proposed expenditures.
  • Supplies and materials should be supplemental and listed in categories that are clearly defined (workbooks, manipulatives, etc.
  • Supplemental materials for a Reading Series.
  • Diagnostic tests, for example, Key Math, Woodcock Johnson, STAR reading and math tests.
  • Materials, refreshments, etc. for parent involvement activities.
  • Classroom libraries
  • Supplies for other uses, classes, and staff not paid with N&D funds, even if they work with N&D students at that time
  • Core reading series
  • Basic direct costs not related to supplemental activities
  • Standardized screening tests to determine student eligibility

 

 

46:
Travel

  • N&D Travel expenses; itemized appropriately including purpose and destination
    • Fees, Registration, and Dues for N&D staff to attend professional development activities
  • Ongoing sustained professional development.
  • Transporting parents to meetings
  • After school and summer programs.
  • Travel for N&D staff to attend professional development activities
  • Travel as related to the N&D program
  • Transportation for N&D students to attend N&D program activities
  • Fees, Registration, and Dues for N&D students to attend allowable N&D program activities

 

 

 

 

  • Single day stand-alone conferences
  • Travel not related to the N&D program
  • Travel for non-N&D staff or instructors not involved with the N&D program
  • Fees, Registration, and Dues for non-allowable N&D activities such as YMCA, YWCA, and drivers education
  • Out of State travel
  • Field trips (zoo, museum, theatre shows - unless directly related to core curriculum)

49:
BOCES Services

  • BOCES services for N&D related activities

 

  • BOCES services for NON - N&D related activities

80:
Employee Benefits

  • Benefits for approved positions

 

  • Benefits for any other position

 

 

Last Updated: May 1, 2012