2024-2025 Program and Budget Handbook

the school that the capitalized equipment request was approved, and the school can proceed to finalize the process with their fiscal specialist. 640001- Capitalized equipment with a total final cost of $5,000 and above. (for Capitalized Equipment, Classroom use Budget Item #60033) Cost of Equipment: There may be instances when the total cost of equipment at the time of the submission of an order is different from the actual invoice (e.g., incorrect tax calculation, missing shipping costs, etc.). This may cause the expenditure line to be overdrawn. Therefore, it is highly recommended that a school add an additional 10% (not to exceed $1,000) to the budget to cover any unforeseen overages. If a school decides not to add the additional 10%, it will be the responsibility of the school to remedy the overage by completing a Title I budget adjustment with a modification to the SPSA. A payback to the Title I Program will occur if the school is not able to complete this process prior to the school year ending (check Procurement deadlines). Deadline for Title I Equipment Purchases (General Supplies-Technology and/or Capitalized/Non-Capitalized Equipment): All Title I General Supplies-Technology and/or Capitalized/Non-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. Otherwise, per the California Department of Education fiscal auditors, the school may be required to pay back with general funds for Title I equipment that is received after the May 5th deadline. Per District’s MEM-2464.19, Carryover

Policies For School Account Balances as of June 30, 2020 , “instructional materials and other school allocations are intended to provide services and resources for a school’s population in the year of allocation.” This memorandum is issued annually. Shopping Cart orders for Title I Equipment submitted after Janu ary 30th and using the current year’s Title I funds may not be approved. 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. C. Custodial Supplies …limited to those consumable supplies (toilet paper, toilet seat covers, soap, paper towels, trash bags) used in connection with Title I Intervention program services. The restriction has been lifted for custodial supplies but it is part of the additional approver process. The allowable allocation is limited to $1.25 per student per Title I Intervention session. Schools will need to submit the following in the Shopping Cart: SPSA

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