Office of Accountability

Allowable Expenses and LEA Reserves in the FS-10

Consolidated Application Update


Type/category of expenditure (budget submission should contain narrative description and cost breakouts sufficient to allow reviewers to determine if proposed expenditures are reasonable and allowable). 

Title II, Part A

Budget Codes

Allowable Expenses

Code 15:
Professional Salaries

·Teacher salary - only if for class size reduction purposes, and then only if teacher is HQ

·Teacher and/or administrator stipends for participation in before/after-school PD

·Substitute costs that allow teacher participation in job-embedded (school day) PD. [Substitute costs are not allowed under the equitable services provision to onon-public/private schools.]

·Administrator salaries (all or part) for purposes of teacher recruitment and retention – only in districts large enough to support these activities as demonstrable FTEs

·Recruitment bonuses for teachers/ administrators, if
1) hard-to-staff positions, and
2) part of a program with articulated criteria


Code 16:
Support Staff Salaries

·Paraprofessional stipends for participation in PD

·Limited clerical support if tied to PD planning & implementation

Code 40:
Purchased Services

·Consultants to provide/facilitate PD sessions

·Consultants including retired teachers or administrators, to provide job-embedded PD, mentoring, coaching, etc

·College tuition costs for coursework that helps teachers to become certified in areas of identified need, if: 

1. such expenditures support teachers getting initial, professional, permanent, or additional certifications needed to become HQ in one or  more core academic subjects;  and  

2. support is provided for identified shortage area(s), i.e., math, spec ed, etc.; and

3.  the shortage area(s) is/are specifically identified in the needs assessment; and

4.  the LEA has an articulated program to implement a tuition reimbursement program, that spells out all relevant criteria:  who can apply, application process, teacher commitment/ performance required, maximum amount that can be used per year, in state/local IHE only, etc.  (i.e., the tuition reimbursement policy must be applicable to more than one individual teacher and/or administrator)

Code 45:
Supplies and Materials

·Supplies for use in PD sessions

·Copying for use in PD sessions

·Food/refreshments for PD sessions within allowable State guidelines. NYS guidelines prohibit the purchase of food/refreshments for professional development activities [B1178].See FAQ to Assist USDE Grantees to Appropriately Use Federal Funds for Conferences and Meetings—May 2013 (includes guidelines for refreshments):

·The purchase of supplies or instructional materials must be reasonable and necessary to carry out teacher and principal professional development activities only. Materials and supplies that are not directly connected to professional development cannot be purchased with Title IIA funds (e.g. individual teacher I-Pads that are used outside of the professional development environment, white boards for classroom use, professional library that is unrelated to any specific professional development activity, etc.).

Code 46:
Travel Expenses

·Local travel for the purposes of providing/attending PD

·Conference travel costs ONLY IF tied to PDP and/or district PD priorities

·Hotel, meal and travel rates adhere to state and federal travel guidelines

Code 80:
Employee Benefits
·Reasonable costs (i.e., per usual district policies) directly linked with FTEs/salaries identified in codes 15 and 16
Code 90:
Indirect Cost
·Restricted rates identified for LEA
Code 49:
BOCES Services

·Costs related to provision of PD

·Costs related to data analysis tools that will be used by teachers to identify student learning needs (requires supporting evidence of PD for teachers in data analysis and use)

Code 30:
Minor Remodeling
·Rarely – requires very strong justification re why this would be necessary for provision or implementation of PD
Code 20:

 ·Restricted to equipment that is reasonable and necessary for the delivery of professional development only.

Set-Asides for Nonpublic Schools and Special Act School Districts
For Title II, Part A

Back to Allowable and Unallowable Expenses
Last Updated: March 20, 2014