2025-2026 Program and Budget Handbook

before the trip and must include the SPSA page that describes the destination. In addition, because of audit findings, schools will not be allowed to book Title I curricular trips for the months of May and June if using the District’s Transportation Services Division. Schools can still utilize the P-Card, Imprest or Ariba to book trips through approved charter bus companies for May and June. The Title I Office will reject any request for curricular trips booked through the District’s Transportation Services Division that are scheduled for May 1 to June 30. Please be aware that the actual transportation costs, including fringe benefits and overhead charges, may be more or less than the curricular trip rate quoted in the Estimated Rate Sheets. Therefore, schools need to be mindful of overdrafts in their budget for the curricular trip expenditure line. For more information, on how the District Transportation Service Division charges for field trips, please see https://www.lausd.org/Page/17177. Schools will not be able to submit “Expenditure Transfer Requests” for transactions involving bus trips that are processed via transportation job cost unit. This means that the FSEP Office cannot process a request from a school to reverse the charges of a Transportation

Services Division bus from general fund to Title I funds. Curricular Trips with P-Card: Schools will be able to use their P-Card (if they have applied for one) to pay for Title I allowed curricular trips with the appropriate documentation attached. C. Admission Fees…to pay for admission tickets for approved academic curricular trips. Categorical funds may only be used to provide services for eligible students. Use Budget Item #50058/Commitment Item #580005. 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 (Title I). For admission fees that might be interpreted as “entertainment” or not benefiting the at-risk Title I students but that the school considers instructional and is requesting to be funded with Title I, the FSEP office may require additional documentation and/or information (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, the data used to determine the need, how the effectiveness of this strategy will be monitored) prior to approval.

Equipment, Materials, and Expense Reimbursement

A. Alteration and Improvement of Buildings… Alterations and Improvements (A & I) is not an allowable expenditure with Title I funds. B. Equipment…There are three classifications of equipment. General Supplies Technology, Non Capitalized equipment, and Capitalized

equipment. All equipment purchases must be described and justified in the SPSA. The description should make clear how the equipment supports the instructional program and how students will benefit from its use. Cost estimates regarding installation charges may

39