No Child Left Behind

Allowable & Unallowable Expenses and LEA Reserves in the FS-10

No Child Left Behind

Consolidated Application Update



Title II, Part D - Enhancing Education Through Technology

Budget Codes Allowable/Unallowable Expenses
Code 15:
Professional Salaries

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

Look for staff that 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.

Base pay principals are not allowed. 

Stipends may be paid teachers for attending professional development.

Substitutes may be paid to permit teachers to attend professional development.

Code 16:
Support Staff Salaries

Salaries for appropriate staff such as teacher aides who provide non-instructional duties 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 fund supplemental secretarial or clerical positions in support of professional development.

Code 40:
Purchased Services

Consultant costs should be itemized, reasonable and supportive of the instructional program.

Professional development services from individuals or organizations other than BOCES.  

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.

Student instructional software and software licenses are items that may cost more than $1000 but still are listed here

Materials, refreshments, etc. for parent involvement activities may be included in here.  

Code 46:
Travel Expenses

Travel expenses are itemized appropriately including purpose and destination.  Under NCLB no single day conferences are allowed, however conference attendance is permitted as part of ongoing sustained professional development. Budget narrative must explain how the conference fits into overall plan.

Costs for transporting parents to meetings may appear here.

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 district private schools in consortium operated by BOCES.  Requested information should include description of the services for each private school.

BOCES providing professional development services would be listed here.

Code 30:
Minor Remodeling
Title IID may not fund any permanent structure items. Funds are to be used to support improved performance through the use of technology and accompanying professional development. Any use here would have to be explained in terms of this objective.  Very few districts use this category. 
Code 20:

 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. 



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Last Updated: September 21, 2011