Transcription
CSP Grant Allowable Costs Page 1CHARTER SCHOOL PROJECT (CSP) GRANT ALLOWABLECOSTS GUIDEThis guide is provided by the Office of Title Grants & Support and is intended to help CSP sub-recipient schools in planning and preparing budgets and budgetamendments for CSP funds.HOW TO USE THIS GUIDE: Allowable costs are organized into the following categories aligned with the RFP Budget Template: Travel, Property & Equipment, Contractual, Other,Supplies, Personnel, and Fringe.Some costs are never allowable within the CSP grant program. A list of unallowable costs is on the last page of this guide.Whether a cost is allowable during a given phase is noted in the Planning and Implementation columns.This is not a comprehensive list of allowable items. Applicants may request other items as long as they are appropriately categorized and itemized.Please do not copy and paste Descriptions. This guide is meant to help schools determine whether a type of cost is allowable. In order to ensure thatsufficient detail is included when drafting a budget, please be sure to provide the WHO/WHAT/WHEN/WHERE/WHY/HOW information about the cost.IMPORTANT: All requested budget line items must be reasonable, necessary, allowable and allocable. Click HERE to learn more about RAN qualification.Budget requests must align with state and federal laws and guidance.Sub-recipients may be required to provide additional documents to the Office of Title Grants and Support for monitoring purposes at any time.All costs submitted to the fiscal agent (IDOE) for reimbursement of CSP purchases must be included on an approved budget accompanied by anofficial DOE Award Letter. Purchases made prior to the approved budget amendment are made at the risk of the sub-grantee. After the budget isformally approved by the IDOE, a budget amendment must be submitted to make a change to any budget category above 10% of the category totalfund amount.May 15, 2018
CSP Grant Allowable Costs Page 2TravelDescription & ExamplesTravel costs for school leaders, staff, and school board toattend conferences and training.EXAMPLES:Training, professional development, conferences, site visitsto other charter schools.Special Instructions and Guidance Scope of services/deliverables and/or expectationof outcomes for training. Must include dates and duration, number of staff toreceive training. Additional justification may be requested for outof-state travel, extraordinary costs. If travel is included, school must itemize flight,hotel, per diem, rental car, and any other travelrelated cost.PlanningYearImplementationYearsYYProperty & EquipmentDescription & ExamplesSpecial InstructionsComputer Hardware High priced or unusual hardware: attachproduct specifications for exampleElectronic devices capable of reading, processing and executing software programs.item.Includes peripherals and expansions.EXAMPLES:Laptops, desktops, tablets, servers, wireless access points, charging carts,classroom-level printers.Planning ImplementationYearYearsNYMay 15, 2018
CSP Grant Allowable Costs Page 3Instructional Computer SoftwareInstructional software/programs. May be delivered online or via tangible device(disc). Applies to purchased or rented items.EXAMPLESSupplemental literacy programs, virtual instruction systems, tutoring programs. For all software, product specificationswhich describe the scope of theservices to be delivered by theprogram. Must include duration and number ofsubscriptions/licenses (if applicable).NY High priced or unusual equipment:attach product specifications forexample item.NY High priced or unusual hardware:attach product specifications forexample item.YY May include electronic textbooks (ebooks). Computer Lab EquipmentNon-computer hardware for dedicated computer lab use. Durable goods with areasonable life expectancy of over a year.EXAMPLES:Document cameras, projectors, audio amplification.Computer HardwareAdministrative TechnologyElectronic devices capable of reading, processing and executing software programs.Includes peripherals and expansions.EXAMPLES:Front desk desktop, central printer, central copier, visitor registration hardware,inventory hardware, principal computer and printer.May 15, 2018
CSP Grant Allowable Costs Page 4Computer SoftwareAdministrative Software/Programs – Purchase and RentalMay be delivered online or via tangible device (disc).EXAMPLESInventory software, visitor registration software, office suite licenses for front deskand administrative staff.Playground EquipmentPlayground structures and equipment.EXAMPLES:Playscapes, tetherball sets, swing sets, portable basketball hoops. For all software, product specificationswhich describe the scope of theservices to be delivered by theprogram. Must include duration ofsubscription/license (if applicable).YYNY May include electronic textbooks (ebooks).Must include product specifications forexample item.Must include justification for the necessityof the equipment to fulfil the school’seducational model and meet the statedgoals and objectives. Ground cover, enclosures (fencing,landscape border) are not allowable. Capitalized improvements are notallowable. Costs associated with constructionactivities (engaging an architect,engineer, landscape architect) are notallowable.May 15, 2018
CSP Grant Allowable Costs Page 5SuppliesDescription and ExamplesNotes & Special InstructionsFurniture, Fixtures and EquipmentClassroom Equipment, School Library/Media Center EquipmentNon-computer hardware for instructional use. Durable goods with a reasonable lifeexpectancy of over a year. May also include durable instructional equipment forspecial classes. High priced or unusual equipment:attach product specifications forexample item.EXAMPLES:Projectors, screens, document cameras, audio amplification, DVD players. Teachingclocks, microscopes, musical instruments, physical education equipment and othertools for teaching and instruction.School Library/Media Center EquipmentEXAMPLES:DVD players, listening stations, paper cutters, label makers, binding equipment,book carts.Planning ImplementationYearYearsNY Materials for special classes:Course listing which demonstratesspecific class is part of dailycurriculum. Itemize each item and the numberof units to be purchased, theindividual cost and the aggregatecost.School Library/Media Center Furniture:Furniture and fixtures for centralized school library/media center use.EXAMPLES:Desks, chairs, tables, bookshelves, book return, circulation desk, dictionary stands,book displays, podiums.May 15, 2018
CSP Grant Allowable Costs Page 6Textbooks and curriculum, can include textbook binding.EXAMPLES:Textbooks, supplemental instructional aids, curriculum packages.EXAMPLES:Desktops, circulation/check-out hardware. For packages (bundles, kits, etc.):attach example productspecifications which mustdocument quantities of itemsincluded. May include electronic media (ebooks). If electronic media takesCentralized library/media center software/programs. May be delivered online or viathe form of annualtangible device (disc).subscription/renewable license,EXAMPLESrenewals and annual subscriptionsCirculation software, digital collections management.must be documented and a plan totransition them off grant fundsElectronic devices capable of reading, processing and executing software programs.must be documented.Includes peripherals and expansions.EXAMPLES: May include workbooksDesktops, docking stations, laptops, monitors, printers.Computer Software Purchase and RentalDedicated computer lab software/programs. May be delivered online or viatangible device (disc).EXAMPLES:Computer science program, office software suite, graphics software, publishingsoftware, internet tools.Library Books and/or Classroom Library BooksBooks for use in individual classroom libraries. May be used as non-circulatingreference or for student and teacher check-out.EXAMPLES:Encyclopedia sets, fiction and non-fiction books, novels, book series, book sets. May include electronic media(e-books). If electronic media takes theform of annual subscription/renewablelicense. High priced or unusualfurnishings: attach productspecifications for example item. NYMay 15, 2018
CSP Grant Allowable Costs Page 7Classroom furniture.EXAMPLES: Desks, chairs, tables, bookshelves, workstations. High priced or unusual furnishings:include itemization and productspecifications for example item.NY Can be grouped into single line itemwith attached sample list NYAdministrative Furniture/Front office furniture.EXAMPLES: Desks, chairs, tables, fireproof filing cabinets.Classroom-level Consumable SuppliesStudent workbooks, testing instruments, expendable items which are consumed asthey are used. May include items with a reasonable life expectancy of less than ayear.EXAMPLES:Workbooks, testing materials, paper, pencils, toner. Student headphones, nonscientific/basic calculators.May 15, 2018
CSP Grant Allowable Costs Page 8ContractualDescription & ExplanationSpecial Instructions and GuidanceTutor Stipends ONLY allowable: Before, after school, on weekends. NO MORE THAN 25/hour. Scope of services/deliverables, including cost breakdown.Professional and Technical ServicesTechnology InstallationCosts associated with the installation of instructional networksand hardware.PlanningYearImplementationYearsNYYYYY Capital improvements are not allowable.EXAMPLES:Installation of classroom interactive systems, wiring computerlab, installation and wiring of school-wide wireless network.Professional and Technical ServicesInstructional Staff TrainingTraining for instructional staff designed to contribute to theirprofessional or occupational growth and competence.EXAMPLES:In-service training, professional development, conferences,workshops, demonstrations, school visits to other charterschools. Scope of services/deliverables and/or expectation ofoutcomes for training. Must include dates and duration, number of staff toreceive training. Additional justification may be requested for out-of-statetravel, extraordinary costs. If travel is included, school must use the most economicaltravel arrangements.May 15, 2018
CSP Grant Allowable Costs Page 9Professional and Technical Services Scope of services/deliverables and/or expectation ofoutcomes.YYY/NY/NInstruction and Curriculum DevelopmentServices which are designed to aid in developing curriculumand understanding techniques for instruction.EXAMPLES:Consulting fees to develop program goals and objectives,assessment tools, curriculum.Professional and Technical ServicesProfessional Services and ConsultingCosts for services related to start-up expenses and organizationdevelopment.Scope of services/deliverables and/or expectation of outcomes. Cost allowable one-time ONLY during Planning ORImplementation I (not allowable in both phases).EXAMPLES:Legal costs for lease and charter contract negotiations, bylaws,policies; Consulting fees to develop organization policies andbusiness plan, accounting/auditing professional to developinternal controls, accounting systems, and the development ofauditable financial processes/financial reporting.May 15, 2018
CSP Grant Allowable Costs Page 10OtherDescription and ExamplesSpecial Instructions and NotesInsurance and Bond PremiumsMust provide effective date which is no earlier than3 months prior to school opening nce prepaid for up to one year.ALLOWABLE TYPES:Property, officers and directors liability, fidelity bond, commercial liability,employee liability.CommunicationsPostagePostage for promotional mailing at non-profit rate to promote newschool program.Promotional Materials Cost allowable one-time ONLY during Planning ORImplementation I (not allowable in both phases). Cannot be a significant portion of the granttotal funds requested Must provide outreach plan. High costs must be supported with justificationfor quantity of mailed items. Must be fully expended during the grant period. Must be itemized and usage must bedocumented in outreach plan All materials must be fully expended duringgrant periodMay 15, 2018
CSP Grant Allowable Costs Page 11Other Purchased ServicesOutreach and RecruitmentInformational materials and intangible items and services to educate thecommunity about the charter school mission, program, contacts,registration process, lottery, performance outcomes and to recruitleadership, instructional and professional personnel.EXAMPLES:Design and printing of brochures and postcards, radio spots, exteriorschool signage, television ads, website design, newspaper ads, outreachconsultant.RentalFacility RentMortgage, lease, or rent payment for school facility. Must provide outreach plan. Consultant (outreach professional, webdesigner, etc.) Costs must be accompanied bydocumentation including scope ofservices/deliverables or expectation ofoutcomes.YYYN All outreach materials must include registrationinformation and state that the school is a tuitionfree public charter school. Materials must be specific to school. Program office may require pre-product proof toverify compliance. Promotional items are not allowable. School signage may not comprise a capitalimprovement (i.e. cannot be permanent). Materials must be fully distributed during thegrant period.School lease (uploaded to FLCSP as a RequiredDocument) must include effective dates, rent,and facility address. Cost allowable ONLY prior to school openingdate.May 15, 2018
CSP Grant Allowable Costs Page 12Dues and FeesAssociation FeesSchool Association fees or dues for membership. First year annual fees/dues ONLY; renewaldues are not allowable.YNPersonnelDescription & ExamplesSalariesEssential StaffSalariesNotes & Special InstructionsPlanningYearImplementationYears Cost allowable ONLY prior to school opening date. Include what the charter school’s plan to include these staff in the budget isbeyond the life of the grant. How will capacity be built through this staff member so that the staff membercan either be sustained or will no longer be needed beyond the life of the grant?YN Cost allowable ONLY AFTER to school opening date. Include what the charter school’s plan to include these staff in the budget isbeyond the life of the grant. How will capacity be built through this staff member so that the staff membercan either be sustained or will no longer be needed beyond the life of the grant? School support staff are not allowable (secretary, cafeteria staff, custodialstaff)NY SalariesStaff essential to school model and designthat are not required to be paid throughgeneral fundsMay 15, 2018
CSP Grant Allowable Costs Page 13FringeDescription & ExamplesFringe BenefitsEssential Staff fringe benefitsSalariesAmount paid to employees of the school essential during preopening period.Notes & Special InstructionsPlanningYearImplementationYears Cost allowable ONLY prior to school opening date. Include what the charter school’s plan to includethese staff in the budget is beyond the life of the grant. How will capacity be built through this staffmember so that the staff member can either besustained or will no longer be needed beyond the lifeof the grant?YY May 15, 2018
CSP Grant Allowable Costs Page 14GENERAL CATEGORY UNALLOWABLE COSTS WITHIN CSP GRANT PROGRAM OTHERCONDITIONS IMPACTING ALLOWABILITYActivities Field tripsExtracurricular activities, programs, etc.Athletic (team/afterschool) equipmentApparel Student uniformsAthletic & extracurricular uniforms and costumesStaff uniformsCapitalImprovementsAddition of permanent structural improvement or restoration of some aspect of a property that will either enhance the property’soverall value or increase its useful lifeConstruction Construction of new facilityConstruction on existing facilityBuilding renovations, refurbishments, and restorationActivities for which an architect and/or engineer must be utilizedSupplies Cleaning suppliesCafeteria/food service suppliesFood FoodBeveragesEquipment and supplies used exclusively for the service of food/beverages (cafeteria equipment)Incentives Gift certificatesGift cardsFoodAlcoholic beveragesAwards and giftsLobbying Lobbying or related expenses Accounting, auditing and legal fees not related to organizational start-up and planning Placement fees (employment advertising okay)ProfessionalFeesRecruitmentMay 15, 2018
CSP Grant Allowable Costs Page 15GENERAL CATEGORY UNALLOWABLE COSTS WITHIN CSP GRANT PROGRAM OTHERCONDITIONS IMPACTING ALLOWABILITYRecurring Expenses Rent/leases on or after first day of schoolOperating expenses and utilities, equipment leases, monthly and annual contractsRecurrent/repeated professional development and trainingFees such as monthly insurance and payroll services, management company fees, service contracts, trash disposal,gas/electric/phone/water/utilities, cell phones, etc.Renovations Structural (roofing, wall repair, electrical wiring/rewiring)Room additionsFixed partitionsSecurity (fences, alarms, cameras)PaintingCarpetingLandscapingSalariesNo salaries or related fringe benefits after the school opens for essential staffStudent Student membership feesStudent conferencesTechnology No electrical installation or modification to room dividers or existing walls, floors, ceilings, or structural elements.Installation of computer network cabling is only allowable when not already present and may not comprise a capital improvementto the propertyMay 15, 2018
Jul 02, 2018 · Legal costs for lease and charter contract negotiations, bylaws, policies; Consulting fees to develop organization policies and business plan, accounting/auditing professional to develop internal controls, accounting systems, and the development of auditable financial processes/financial reporting.
