Office of Accountability

Budget Guide

 
Title I, Parts A & D Allowable/Unallowable Expenses
Reserves and Setasides
Required Optional

Homeless Reserve:
LEAs with non-Title I schools must include a reserve to cover services provided to homeless students. The LEA can use the Title I per pupil amount or establish another reasonable amount.

1% Parental Involvement Set-aside:
If an LEA’s allocation is greater than $500,000, 1% of the allocation must be spent for parent involvement activities that benefit parents of public and eligible private school students. Of that 1%, 95% must go to the Title I schools for parental involvement activities.

Non-Public Set-asides:
A Private School Participation form is required for each private school within the LEA. The budget must show amounts for services to each participating school including instructional services, and any other required equitable services such as parental involvement or professional development. 
If an LEA has resident students attending a private school in a neighboring LEA, Title I funds should be reserved under Code 40 to cover the LEA’s per pupil amount times the number of poverty students attending the private school.

Neglected Set-aside & Delinquent Allocation:   
If the LEA has an N or D institution, the N or D form must be completed and all narrative questions answered. The Title I funds in the FS-10 must match the amounts on the N or D form. 
If the LEA has an allocation for a Delinquent institution, this amount is not part of the Title I Part A allocation. However, this amount must be included in a single Title I A & D budget.

5% Highly Qualified Teacher Reserve:
Districts that did not meet 100% HQT in 2008-09 must set aside 5% of their Title I funds to enable teachers who are not highly qualified, to become highly qualified unless the Teacher Quality Plan shows that a lesser amount is needed.

20% SES/Choice Reserves:
LEAs with Title I schools identified for Improvement, Corrective Action and/or Restructuring must reserve an amount equal to 20% of their Title I Part A allocation to pay for supplemental educational services and public school choice-related transportation costs.  The reserve may include sources other than Title I funds to cover these costs.

10% DINI/SINI PD Reserve:
An LEA in Improvement must reserve 10% of the Title I Part A allocation for professional development activities. The LEA 10% reserve includes the rollup of the PD costs allocated for Improvement, Corrective Action and Restructuring Schools in the LEA.

Under Differentiated Accountability, LEAs with schools in the Comprehensive category must reserve 10% of the Title I funds going to that school for PD. LEAs may choose to include this reserve for schools in the Basic and Focused categories. 

Professional Development (Discretionary):
An LEA may reserve funds for professional development costs for staff. The professional development must be ongoing and continuous. Participating Private Schools must receive equitable services for discretionary PD.

Administrative Costs:
An LEA may reserve funds for administrative costs to administer the Title I program. A Funded Administrative Position Description Form must also be completed for each staff member funded to administer the Title I program. Administrative costs for participating private schools should be included in this reserve and cannot be taken from the amount allocated for instructional services.

Indirect Cost:
An LEA may include indirect costs as part of the reserve for administrative costs. An LEA may take all, part or none of the indirect costs.

Other:
In those situations where an LEA has Title I staff with high salaries in some schools and new teachers in others, the LEA may include the differential between the Title I staff member’s base salary and the actual salary under administrative costs.
An LEA may reserve Title I funds for pre-K services that are provided and included in the FS-10.
An LEA may reserve Title I funds for Capital Expenses if there is no room for services in the private school and funds must be used for costs such as rental of a mobile unit. These costs may be needed in only a few cases.

Title II, Part A Allowable/Unallowable Expenses
Non-Public Setaside  
Title II, Part D Allowable/Unallowable Expenses
PD 25%  
Title III (LEP) Allowable/Unallowable Expenses
Title III (IMM) Allowable/Unallowable Expenses
Title IV, Part A Allowable/Unallowable Expenses  
Last Updated: June 20, 2013