2023-2024 Program and Budget Handbook

Equipment All expenditures for equipment should be planned so that categorical funds clearly supplement the District-funded program. A description of how the equipment supports the supplemental instructional program to improve academic achievement for participating students and the established need must be included in the SPSA/SPSA Modification. As part of the monitoring process, there will be an additional review process for equipment purchased with Title I funds and it will require schools to upload the required Title I documentation (quote, SPSA page) in the Shopping Cart. Purchase of Equipment Schools can submit a shopping cart order if there are funds in the corresponding commitment item line. Equipment shopping carts are part of the Title I additional approver workflow process and will require an attached quote and SPSA page/SPSA Modification. In addition, the school’s CEI will also be reviewed by FSEP before all equipment (Capitalized, Non-Capitalized and General Supplies-Technology) purchases. Contact your Regional Title I Coordinator if you have any questions. General Supplies-Technology and Non Capitalized Equipment should be received by May 5 th . Capitalized equipment is a restricted item, and requires prior approval from CDE, see Program and Budget Guideline #66 for details. Capitalized Equipment shopping carts must be submitted in SAP by January 30th so that equipment is received by May 5th of the current school year.

Maintenance and Rental of Equipment Schools should place sufficient funds in the Maintenance of Equipment accounts to pay for any needed repairs. All Maintenance of Equipment including Rental of Equipment must be split funded with general funds with no more than 50% charged to Title I. This cannot be used for the 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 Toshiba Unified Project. Inventory of Equipment

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