2024-2025 Program and Budget Handbook

Disposal of Equipment Schools will need to address the Disposal of Equipment on their current Categorical Equipment Inventory (CEI) for categorically funded equipment with a disposition status of salvaged, missing, stolen or lost for equipment with a total cost of $500 or more. • Stolen, Lost or Missing Equipment - A police report (iSTAR or ITS helpdesk ticket number when a police report is not applicable) must be filed within 30 days for all equipment being discovered lost, stolen, or missing. The report number (police, iSTAR or ITS) with a date must be listed under Section III ’s “ Reason for Disposal” and “Date of Disposal” columns on the Categorical Equipment Inventory (CEI). Once an item has been reported as stolen, lost, 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 District Monitoring

or missing, a safeguard number under “Safeguard Number” to mitigate future losses must be added. Excessive number of devices and/or historical repetition might require a statement that expands on the safeguards or provides a reason for the excessiveness. • Salvaged Equipment - If the equipment is not being used because the project has changed, been moved, or because it is worn or obsolete, then disposal is authorized. Within 30 days, d eclare those items as “Salvaged” with a date under Section III’s “Reason for Disposal” and “Date of Disposal” columns on the Categorical Equipment Inventory (CEI). Note: Items under $500 still need to be reported salvaged, missing, lost or stolen but do not need to be added on the CEI. 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.

Supplies; SIM; Non-Cap Equipment; Maintenance/Rental of Equipment; Travel/Conference Attendance; Non Instructional Contracts; Admission Fees;

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