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 District Monitoring 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;

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, declare 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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