2022-2023 Program and Budget Handbook

completed for equipment with a total cost of $500 or more. • Stolen Equipment - A police report (iSTAR or ITD Ticket number when police report is not applicable) must be filed for all equipment stolen, including equipment with a unit cost of less than $500. The police report number (iSTAR or ITD Ticket number when police report is not applicable) with a date must be listed in the Disposition Column in the Categorical Equipment Inventory (CEI) and under Reason for Removal in the Disposal of Equipment Form. Once an item has been identified as stolen, complete a Disposal of Equipment form, with a school police report number (iSTAR or ITD Ticket number when police report is not applicable), within 30 days and submit to FSEP. • Salvaged Equipment - If the equipment is not being used because the project has changed, been moved, or because it is worn or obsolete, disposal is authorized. Declare those items as “Salvaged” with a date under the Disposition Column in the Categorical Equipment Inventory (CEI) and under Reason for Removal in the Disposal of Equipment Form. Complete a Disposal of Equipment form within 30 days of an item being salvaged and submit to FSEP. Fees; Contracted Bus Services; Software Licenses; and Instructional Contracts) • Review of claims for Imprest and P-Card purchases using Title I funds • Periodic reviews of Title I purchases throughout the school year • Periodic reviews of Title I payroll overdrafts. If the expenditure (payroll/non-payroll) is found to be unallowable or overdrawn, the expenditure will be denied and/or schools will be required to pay back with general funds.

Schools must maintain a historical inventory record for each piece of categorically-funded equipment. Schools should follow the procedures listed in BUL 3508.8: Inventory Requirements for Equipment Purchased with Categorical Program Funds, January 17, 2022, Federal and State Education Programs Branch. Any piece of equipment costing $500 or more must be labeled and inventoried for the lifetime that the equipment is in use and records kept on file at the school. In addition, attractive items, such as laptops, iPads, netbooks, iPods, e-readers, projectors, etc., that have a unit cost of less than $500 should be labeled. A physical check of the equipment inventory must be conducted every two years, and the results of the physical check must reconcile with the inventory records. An electronic CEI form should be emailed to the Federal and State Education Programs Branch after all equipment has been received for the 2021-2022 school year. The electronic copies are to be sent to FSEP@lausd.net. Disposal of Equipment Use the Disposal of Equipment Form for categorically funded equipment with a disposition status of salvaged or stolen. This form should be District Monitoring State and federal laws require a school district to have systems in place to monitor the implementation of categorical programs and the appropriate use of funds. This monitoring is accomplished through the following procedures: • Additional Program Approver for Shopping

Cart orders using Title I funds (Other Books; General Supplies-Technology; Custodial Supplies; SIM; Non-Cap Equipment; Maintenance/Rental of Equipment; Travel/Conference Attendance; Non-Instructional Contracts; Admission

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