Allowable & Unallowable Expenses and LEA Reserves in the FS-10
No Child Left Behind
Consolidated Application Update
Title I, Parts A and D Continuation Programs
Budget Codes Allowable/Unallowable Expenses Code 15: Salaries Teachers and/or assistants should be appropriate designated according to subject areas (ELA, reading /writing/math, ESL –Language Instruction Program) with specific position titles listed.
Look for Title I staff who provide direct, but supplemental, instructional services for students. Staff should only appear for academic areas, not physical education, for example. However, a parent liaison or parent coordinator may be funded.
If any administrative position listed here, a Funded Administration Position Description Form (ESEA Title I) must be submitted. Administrators such as Superintendent or Deputy Superintendent, who have districtwide overall responsibilities, are not allowed.
Base pay of principals is not allowed. They may be paid as coordinator for additional Title I services if they are a ten or eleven month employee.
Only supplemental services of guidance counselors, psychologists. social workers, etc. may be funded. Basic required PPS services may not be funded.
Language development teachers who work with Pre-K and K as part of early intervention program may be funded. Speech teachers, however, wouldn’t be funded, as this is a district responsibility.
Required Special Education services, such as an Occupational Therapist, should be funded through a Special Education 94-142 application.
Title I funds must be used primarily for direct instructional services for students. Sometimes compensatory teachers are also paid a small amount as coordinators of the Title I program.
Code 16: Support Staff Salaries Salaries for appropriate staff such as teacher aides that provide non instructional duties which are specifically listed, such as CAI lab aide, filing, escorting students in early grades to restrooms, those working as translators or solely on parent involvement activities may be allowed.
May fund supplemental secretarial or clerical positions.
Code 40: Purchased Services Consultant costs should be itemized, reasonable and supportive of the instructional program.
Services for this LEA’s students attending a private school in another LEA appear here.
Description should include the name of each private school in the neighboring LEAs where Title I services are being provided. Under the Provider of Services column, they should list the neighboring LEA providing the private school program. Calculation of cost is the number of pupils attending the private school times the PPA.
Babysitting costs related to parent involvement activities are allowed.
Code 45: Supplies and Materials Items with a unit cost under $5,000.
Supplies and materials should be supplemental and listed in categories that are clearly defined.
Basic direct costs such as a Reading Series should not be covered here. However, supplemental materials for the series could be purchased for use by Title I students.
Standardized screening tests to determine student eligibility are not allowed with the exception of Pre-K screening costs if none are in place in the district. LEAs may fund scoring of standardized tests.
Diagnostic tests may be purchased, for example, Key Math, Woodcock Tests.
Materials, refreshments, etc. for parent involvement activities may be included here.
Look for excessive costs for materials and supplies that take away from direct student services.
Code 46: Travel Expenses Travel expenses are itemized appropriately including purpose and destination. Under NCLB no single day stand-alone conferences are allowed. Must be part of ongoing sustained professional development.
Costs for transporting parents to meetings may appear here as well as transportation costs for after school and summer programs.
Code 80: Employee Benefits Benefits can only be claimed on staff positions identified in Codes 15 and 16, in the same proportion as FTE(s).
Code 90: Indirect Cost LEA may claim all, part or none.
Code 49: BOCES Services This could include services for an LEA’s private schools and N/D facilities in a consortium operated by BOCES. Requested information should include description of the services for each private school, N/D facility, the BOCES provider, and number of pupils times the PPA.
Code 30: Minor Remodeling Title I may not fund any permanent structural items. They could buy paint, carpeting, dividers, etc. Very few LEAs use this category.
Code 20: Equipment All equipment with a unit cost of $5,000 or more.
All equipment must be itemized and properly described to include quantity, unit cost and proposed expenditures. Computers for use by Title I students in labs or in compensatory support rooms are allowed.
If a LEA has a Delinquent and/ or Neglected Institutions the institutions must be listed in the Budget and Budget Narrative by name under the correct budget code where services will be provided. Title I Part A and D funds must be on one budget. Part A and D should equal total allocation that is listed for the LEA for Title I.
LEA Reserves in the FS-10 for Title I
If the LEA has non-Title I schools a reserve must appear in the Title I FS-10 to cover services provided to homeless students. The LEA can use the per pupil amount for Title I or establish another amount to cover the costs for services.
If an LEA’s allocation is greater than $500,000, 1 percent of the allocation must be spent for parent involvement activities that benefit parents of public and private school students. Of that 1 percent, 95 percent must go to the Title I schools for parental involvement activities.
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.
If the LEA has a Neglected institution, the N or D form in the consolidated application must be completed and all narrative questions answered. The Title I funds in the FS-10 must agree with the amount on the N or D form. (If the LEA has a Delinquent institution, this allocation amount is not part of the Title I Part A allocation. However, this amount needs to be included in the same Title IA FS-10 budget).
An LEA with SINI, CA and or Restructuring Schools must reserve 10 percent of the Title I funds going to that school for professional development.
An LEA in Improvement or CA must reserve 10 percent of the Title I Part A allocation for professional development activities. The 10 percent the LEA in Improvement must reserve includes the rollup of the professional development costs allocated for the SINI, CA and Restructuring Schools in the LEA.
An LEA with at least one SINI school must reserve Title I funds to cover School Choice Transportation Costs or use other funds such as Title V, local and Title I School Improvement funds to cover these costs. If there is no option for choice, the LEA should provide some additional services or SES.
An LEA with at least one SINI 2 school must reserve Title I funds to cover Supplemental Education Services costs or use other funds such as Title V, local and Title I School Improvement funds to cover these costs. The per pupil amount for SES is available at http://www.p12.nysed.gov/deputy/nclb/nclbhome.htm.
An LEA may reserve funds for professional development costs for staff. The professional development must be ongoing and continuous.
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.
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.
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.