2024-2025 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

Budget General Guidelines 1.

Allocations: The following applies to allocations for categorical resources: • All new, sending, and reconfigured schools will receive 90% of their estimated Title I allocation. • All existing schools will continue to receive 100% of their Title I allocation, adjusted for mandated set-asides if applicable 2. Arts: When funding with Title I resources, the Arts may be utilized to enhance students’ academic skills that support proficiency in English/Language Arts and Mathematics; however, allowable expenditures for this purpose are limited to the following services: • Contracted Instructional Services may be funded. These services must incorporate the Arts in supporting Tier II intervention in English/Language Arts and Mathematics for students not meeting grade-level standards. • Professional Development that ensures teachers are skilled in delivering Tier II intervention that integrates Arts strategies designed to enhance students’ academic skill s in English/Language Arts and Mathematics. Based on the Education Department General Administrative Regulations (EDGAR), 2CFR Part 200 Section 200.438, costs of entertainment including amusement, diversion, and social activities and any associated costs are unallowable with federal funds (including Title I). 3. Budget Assistance: Schools should contact the Regional fiscal specialist for budget development, budget transfers, and the Position with Incumbent (PWI) Report for federal and state funded employees. 4. Expenditures and SPSA, and Repayments: The use of all federal funds allocated to school sites (i.e., Title I and Title III) must be adequately described in the School Plan for Student Achievement (SPSA). The SPSA is an auditable document during Federal Program Monitoring (FPM) reviews and other audits. All expenditures must be allowable in accordance with program regulations and meet federal cost principles such as “necessary” and “reasonable”. The FSEP office routinely monitors all Title I expenditures throughout the year. For expenditures that are questionable, FSEP may require additional information and/or documentation (i.e., lesson plan, purpose and intent, who will be attending, how the expenditure will benefit students academically, how the expenditure supports your academic program, what data was used to determine the

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