2023-2024 Program and Budget Handbook

Program and Budget Guidelines ✔ - Budget Guideline is applicable to the program ✖ -Not Allowed

Title I & CSI 7S046 - 7T691

Title III 7T197

74. Separation of Non-Capitalized Equipment from Capitalized Equipment and Ancillary Charges: Non-Capitalized Equipment purchases with a total cost of $500 to $4,999 (including tax, shipping, and other ancillary charges) and Capitalized equipment purchases of $5,000 or higher should be budgeted separately. Ancillary charges include the following: taxes, freight/shipping costs, warranty, E-waste fees, MDM License fees, LAUSD software bundle charges, Computrace Tracking Software, and technology equipment set-up fees. Additional technology accessories not included with the equipment (case, tablet keyboard, etc.) should not be included in the ancillary charges when determining the total cost of Non-Capitalized and Capitalized Equipment. These technology accessories may be purchased as General Supplies-Technology if allowable under Title I. Note: Equipment purchased with categorical funds at Title I targeted assistance schools must be for identified student use only. 75. Physical Check of Categorically Funded Equipment: A physical check of the equipment inventory must be conducted every two years, and the results must reconcile with the school’s Categorical Equipment Inventory (CEI). If a categorical equipment physical check was not performed during the 2022-2023 school year, it must be completed during the 2023 2024 school year. 76. Purchasing of General Supplies-Technology: Expenditures for General Supplies are restricted to items of equipment with a total final cost of less than $500 (including tax, shipping, and other ancillary charges) when funded with Title I resources. Examples include laptops, iPads, netbooks, projectors, document cameras, e-readers, graphing calculators, classroom printers, Fire sticks, Apple TV, flash drives/memory cards, speakers, headphones, etc. Although these items are not required to be listed on the categorical equipment inventory, it is highly recommended that a red label should be placed on them, and the school should have a system in place for tracking and safeguarding these attractive items. Additional technology accessories include the following: tablet keyboard, computer mouse, case and computer bags. These items may be purchased as General Supplies-Technology if the cost of the individual item is less than $500. The use of these items should be described in the SPSA/SPSA Modification.

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