2025-2026 Program and Budget Handbook

Disposal of Equipment Schools will need to address the Disposal of Equipment on their current 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 CEI. Once an item has been reported as stolen, lost, or missing, a safeguard number 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 Ariba orders using Title I funds (Other Books; General Supplies-Technology; Custodial Supplies; SIM; Non-Cap Equipment; Maintenance/Rental of Equipment; Travel/Conference Attendance; Non-Instructional Contracts; Admission Fees; District Monitoring

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 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. • Review of Title I funded curricular trips. • 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.

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