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XbeXXXXbeXXXbe  _       Y]XXXX  DEPARTMENTOFEDUCATION  CROSSCUTTINGSECTION  ^  INTRODUCTION   \   B.` hp x (#XBThissectioncontainscompliancerequirementsthatapplytomorethanoneDepartmentof   Education(ED)programeitherbecausetheprogramwasauthorizedundertheElementaryand   SecondaryEducationAct(_ESEA_),ortheprogramissubjecttotheGeneralEducationProvisions   Act(_GEPA_),orboth.ThecompliancerequirementsinthisCrossCuttingSectionreferencethe l  applicableprogramsinPart4,AgencyComplianceRequirements.Similarly,theapplicable R  programsinPart4referencethisCrossCuttingSection. 8  -X` (#X(#- _CFDA_ԀNo. ` ProgramName. . B(#Listedas 6  E.` hp x (#X(#E_ESEA_ԀPrograms    5  $  (#X(#$    *X(# X*5  84.010  TitleIGrantstoLocalEducationalAgencies(_LEAs_)<(#TitleI,PartA5݌ B  Ќ  $ X(#X(#$  *X(#X(#*84.011  MigrantEducationStateGrantProgram!!H(#_MEP_Ԉ @    X*X(#X(#*84.186  SafeandDrugFreeSchoolsandCommunitiesStateGrants6 6 E(#_SDFSCA_Ԉ   84.282  CharterSchools!!H(#CSP L 84.287  TwentyFirstCenturyCommunityLearningCentersB(#21st_CCLC_Ԉ J  E.` hp x (#X(#E84.288  BilingualEducationProgramDevelopmentandImplementationGrants    X*X(#X(#*84.290  BilingualEducationComprehensiveSchoolGrants> > B(#Bilingual  E.` hp x (#X(#E84.291  BilingualEducationSystemwideImprovementGrants t  *X(#X(#*84.298  InnovativeEducationProgramStrategies<(#TitleV,PartA Z   X*X(#X(#*84.318  EducationTechnologyStateGrants D(#EdTech  X   X(#X(#84.338ReadingExcellenceProgram9(#ReadingExcellence ! $X(#(#$84.357  ReadingFirstStateGrants>(#ReadingFirst d#   X*X(#X(#*84.365  EnglishLanguageAcquisitionGrantsII:(#TitleIII,PartA %b    X(#X(#84.367ImprovingTeacherQualityStateGrants;(#TitleII,PartA &" ?.` hp x (#(#?& B OtherPrograms  n(# *X(#X(#*84.002  AdultEducationStateGrantProgram<(#AdultEducation *l% (#X(#84.027SpecialEducationGrantstoStates(IDEA,PartB)K!K!G(#IDEA'Bn(/Ԉ +' ?.` hp x (#(#?84.173  SpecialEducationPreschoolGrants(IDEAPreschool) x-( (#X(#84.042TRIOStudentSupportServices?(#TRIOCluster  ?.` hp x (#(#?84.044TRIOTalentSearch ^ 84.047TRIOUpwardBound  \ 84.066TRIOEducationalOpportunityCenters   84.217TRIOMcNairPostBaccalaureateAchievement h  5  $  (#X(#$    (# X5  84.048VocationalEducationBasicGrantstoStates[[7(#VocationalEducation5@݌  f Ќ   X(#(#   X*X(#X(#*84.126  RehabilitationServicesVocationalRehabilitationGrants2(#VocationalRehabilitation   toStates   84.181  SpecialEducationGrantsforInfantsandFamilieswithDisabilities?(#IDEA,PartC X    XE.` hp x (#X(#E NoChildLeftBehindAct  V  TheElementaryandSecondaryEducationAct(_ESEA_)wasamendedJanuary8,2002bythe   NoChildLeftBehind(_NCLB_)Actof2001(Pub.L.107110).    WaiversandExpandedFlexibility  H  UnderTitleIXofthe_ESEA_,States,Indiantribes,_LEAs_,andschoolsthroughtheirLEAmay F  requestwaiversfromEDofmanyofthestatutoryandregulatoryrequirementsofprograms , authorizedin_ESEA_.Inaddition,someStatesmayhavebeengrantedauthoritytograntwaivers  ofFederalrequirementsunderthenewEducationFlexibilityPartnershipActof1999.Auditors  shouldascertainfromtheauditedStateEducationAgencies(_SEAs_)and_LEAs_ԀwhethertheSEA  ortheLEAoritsschoolsareoperatingunderanywaivers. t  I.  PROGRAMOBJECTIVES  "r The_ESEA_Ԁof1965,asamendedbythe_NCLB_,providesforacomprehensiveoverhaulofFederal   supportforeducation,andrestructureshowtheseprogramsprovideservices._ESEA_Ԁprogramsin ! thisSupplementtowhichthissectionappliesareshownabove.Generallytheserequirements " areapplicableforfiscalyearsbeginningafterJune30,2002. # Underthe_NCLB_,Federaleducationprogramsauthorizedinthe_ESEA_Ԁaredesignedtoworkin 0%  concertwitheachother,ratherthanseparately.Byemphasizingprogramcoordination,planning, &f! andservicedeliveryamongFederalprogramsandenhancingintegrationwithStateandlocal &L" instructionalprograms,the_ESEA_ԀreinforcescomprehensiveStateandlocaleducationalreform '2# effortsgearedtowardensuringthatallchildrencanmeetchallengingStatestandardsregardless ($ oftheirbackgroundortheschooltheyattend. )$ Programobjectivesfornon_ESEA_Ԁprogramscoveredbythiscrosscuttingsectionandadditional \+& informationonprogramobjectivesforthe_ESEA_Ԁprogramsaresetforthintheindividual B,' programsectionsofthisSupplement. (-x(   II.  PROGRAMPROCEDURES    Plansfor_ESEA_ԀPrograms  ^ AnSEAmusteitherdevelopandsubmitseparate,programspecificindividualStateplanstoED  \ forapprovalasprovidedinindividualprogramrequirementsoutlinedinthe_ESEA_Ԁorsubmit,in B accordancewithsection9302ofthe_ESEA_,aconsolidatedplantoEDforapproval.  ( Consolidatedplanswillprovideageneraldescriptionoftheactivitiestobecarriedoutwith   _ESEA_Ԁfunds._Subgrants_Ԁto_LEAs_Ԁandothereducationalserviceagenciesandamountstobeused   forStateactivitiesareoftensetbylawfor_ESEA_Ԁprograms.However,_SEAs_Ԁhavediscretionin   usingfundsavailableforStateactivities. p  _LEAs_Ԁalsohavethechoiceinmanycasesofsubmittingindividualprogramplansora n  consolidatedplantotheSEAtoreceiveprogramfunds._SEAs_ԀwithapprovedconsolidatedState T  plansmayrequire_LEAs_Ԁtosubmitconsolidatedplans. :   UniqueFeaturesof_ESEA_ԀProgramsThatMayAffecttheConductoftheAudit    Consolidationofadministrativefunds F  _SEAs_Ԁand_LEAs_Ԁ(withSEAapproval)mayconsolidatefundsreceivedforadministrationof D many_ESEA_Ԁprograms,thuseliminatingtheneedtoaccountforthesefundsonaprogramby * programbasis.TheamountfromeachapplicableprogramsetasideforStateconsolidationmay  notbemorethanthepercentage,ifany,authorizedforStateadministrationunderthatprogram.  Federalexpendituresmaybechargedtotheprogramsonafirstin/firstoutmethod,inproportion  tothefundsprovidedbyeachprogram,oranotherreasonablemanner.Theamountsetaside r undereachcoveredprogramforlocalconsolidationmaynotbemorethanthepercentage,ifany, X authorizedforlocaladministrationunderthatprogram. >  _Schoolwide_ԀPrograms  < EligibleschoolsareabletousetheirTitleI,PartAfunds,incombinationwithotherFederal,  State,andlocalfunds,inordertoupgradetheentireeducationalprogramoftheschoolandto   raiseacademicachievementforallstudents.Exceptforsomeofthespecificrequirementsofthe f! Title1,PartAprogram,fundsthatareusedina_schoolwide_Ԁprogramarenotsubjecttothe L" statutoryorregulatoryrequirementsoftheprogramsprovidingthefundsaslongasthe 2# _schoolwide_Ԁprogrammeetstheintentandpurposeofthoseprograms.TheTitleI,PartA $h requirementsthatapplyto_schoolwide_ԀprogramsareidentifiedintheTitleI,PartAprogram $N   specificsection. %4! &   GeneralandProgramSpecificCrossCuttingRequirements   Therequirementsinthiscrosscuttingsectioncanbeclassifiedaseithergeneralorprogram ^ specific.Generalcrosscuttingrequirementsarethosethatarethesameforallapplicable D programsbutareimplementedonanentitylevel.Theserequirementsneedonlybetestedonce *z tocoverallapplicablemajorprograms.Thegeneralcrosscuttingrequirementsthattheauditor  ` onlyneedtestoncetocoverallapplicablemajorprogramsare:III.G.2.1, LevelofEffort  F MaintenanceofEffort(_SEAs_/_LEAs_);III.L.3, SpecialReporting;and,_III.N_, SpecialTests  , andProvisions(III.N.1, ParticipationofPrivateSchoolChildren;III.N.2, _Schoolwide_   Programs;andIII.N.3, Comparability).Programspecificcrosscuttingrequirementsarethe   sameforallapplicableprograms,butareimplementedattheindividualprogramlevel.These    typesofrequirementsneedtobetestedseparatelyforeachapplicablemajorprogram.' Q0 t  Programproceduresfornon_ESEA_Ԁprogramscoveredbythiscrosscuttingsectionandadditional "r  informationonprogramproceduresforthe_ESEA_Ԁprogramsaresetforthintheindividual X  programsectionsofthisSupplement. >   AvailabilityofOtherProgramInformation   The_ESEA_,as_reauthorized_Ԁbythe_NCLB_,isavailablewithahypertextindexontheInternetat J 4` O  5  +  http://www.ed.gov/p% a %a8% b oli%b8% c %c9% d cy/elsec/leg/esea02/index.html+8  _6I8]8ndl  7fo8._ 0  III.  COMPLIANCEREQUIREMENTS  .  IndevelopingtheauditprocedurestotestcompliancewiththerequirementsforaFederal  program,theauditorshouldfirstlooktoPart2,MatrixofComplianceRequirements,to r identifywhichofthe14typesofcompliancerequirementsdescribedinPart3are X applicableandthenlooktoParts3and4forthedetailsoftherequirements.  >  Further,iftherehasbeenatransferoffundstoaconsolidatedadministrativecostpool < fromamajorprogram,indevelopingauditprocedurestotestcompliancewithActivities " AllowedorUnallowedandAllowableCosts/CostPrinciples,theauditorshouldincludethe  consolidatedadministrativecostpoolintheuniversetobetested.    &  A.  ActivitiesAllowedorUnallowed  L"  X1. ` Consolidationofadministrativefunds (_SEAs_/_LEAs_) #J  X E.` ` hp x (#X(#E_ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:TitleI,Part %  A(84.010);_MEP_Ԁ(84.011);_SDFSCA_Ԁ(excepttheGovernorsProgramauthorized &! underSection4114(84.186);CSP(84.282);TitleV,PartA(84.298);EdTech t'" (84.318);ReadingExcellence(84.338);ReadingFirst(83.357);TitleIII,PartA Z(# (84.365);andTitleII,PartA(84.367).'L"= @)$  AnSEAmustuseconsolidatedadministrativefundsforauthorizedadministrative *>&! activitiesoftheconsolidatingprogramsandmayusesuchfundsfor +$'" administrativeactivitiesdesignedtoenhancetheeffectiveandcoordinateduseof , (# fundsundertheprogramsincludedintheconsolidation,suchascoordinationof -($ _ESEA_ԀprogramswithotherFederalandnonFederalprograms;theestablishment  andoperationofpeerreviewmechanisms;thedisseminationofinformation  regardingmodelprogramsandpractices;andtechnicalassistance. | IfanLEAconsolidatesadministrativefunds,theLEAmaynotuseanyother *z fundsfromtheconsolidatingprogramsforadministration.  ` AnSEAorLEAthatconsolidatesadministrativefundsisnotrequiredtokeep   separaterecordsofadministrativecostsforeachindividualprogram.   Expendituresofconsolidatedadministrativefundsareallowableiftheyarefor   administrativecoststhatareallowableunderanyofthecontributingprograms p  (Sections9201and9203of_ESEA_Ԁ(20_USC_Ԁ7821and7823)). V   X E.` hp x (#` X(#E2.  ` _Schoolwide_ԀPrograms (_LEAs_) T   X E.` ` hp x (#X(#E_ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:TitleI,Part   A(84.010);_MEP_Ԁ(84.011);_SDFSCA_Ԁ(84.186)(includingtheGovernors   ProgramauthorizedunderSection4114);21st_CCLC_Ԁ(84.287);Bilingual ~  (84.288,84.290and84.291);TitleV,PartA(84.298);EdTech(84.318); d ReadingExcellence(84.338);ReadingFirst(83.357);TitleIII,PartA(84.365,) J andTitleII,PartA(84.367). 0 ThissectionalsoappliestoIDEA(84.027and84.173)andVocationalEducation . (84.048).  AneligibleschoolparticipatingunderTitleI,PartAmay,inconsultationwithits r LEA,useitsTitleI,PartAfunds,alongwithfundsprovidedfromtheabove X identifiedprograms,toupgradetheschoolsentireeducationalprogramina > _schoolwide_Ԁprogram.SeeIII.N.2, SpecialTestsandProvisions_Schoolwide_ $t Programsinthiscrosscuttingsectionfortestingrelatedto_schoolwide_Ԁprograms  Z (Section1114of_ESEA_Ԁ(20_USC_Ԁ6314)). @ SeeIV, OtherInformation,forguidanceonthetreatmentofcombined   _schoolwide_ԀfundsforpurposesofTypeAprogramdeterminationandpresentation ! intheScheduleofExpendituresofFederalAwards. j"  3.  ` Transferability (_SEAs_Ԁand_LEAs_) $h  _ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:_SDFSCA_ %! (84.186);21st_CCLC_Ԁ(84.287);TitleV,PartA(84.298);EdTech(84.318);and &! TitleII,PartA(84.367). '" _SEAs_ԀmaytransfernonadministrativefundsallocatedforStatelevelactivities @)$  fromoneormorelistedapplicableprogramstooneormoreoftheotherlisted &*v%! applicableprogram,ortoTitleI,PartA(84.010).Exceptfor21st_CCLC_  +\&" (84.287),_LEAs_ԀnotidentifiedforcorrectiveactionunderSection1116of_ESEA_ +B'# mayalsotransferfundsfromoneormoreofthelistedapplicableprogramsto ,(($ anotherlistedapplicableprogramortoTitleI,PartA._LEAs_Ԁidentifiedfor -)% correctiveactionmaynottransferfunds(Sections6123(a)and(b)of_ESEA_  (20_USC_Ԁ7305b(a)and(b))).  Transferredfundsaresubjecttoalloftherequirements,setasides,andlimitations D oftheprogramsintowhichtheyaretransferred._LEAs_Ԁidentifiedforschool *z improvementarerequiredtousetransferredfundsforschoolimprovement  ` activities(Section6123(e)of_ESEA_Ԁ(20_USC_Ԁ7305b(e))).  F SeeIII.G.3.b, Matching,LevelofEffort,EarmarkingEarmarking,for   additionaltestingrelatedtotransferability.   SeeIV, OtherInformation,forguidanceonthetreatmentoffundstransferred 8  underthisprovisionforpurposesofTypeAprogramdeterminationand n  presentationintheScheduleofExpendituresofFederalAwards. T   4.  ` SmallRuralSchoolsAchievement(_SRSA_)AlternativeUsesofFundsProgram     _ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:_SDFSCA_ `  (84.186);TitleV,PartA(84.298);EdTech(84.318);andTitleII,PartA F  (84.367). ,| _LEAs_Ԁthat(a)haveatotalaveragedailyattendanceoffewerthan600students,or * serveonlyschoolsthatarelocatedincountieswithapopulationdensityoffewer  than10personspersquaremile,and(b)serveonlyschoolsthatarecodedbythe  NationalCenterforEducationalStatistics(_NCES_)asrural(_NCES_Ԁcodeof7or8),  or(withtheconcurrenceoftheSEA)arelocatedinanareadefinedasruralbya r governmentalagencyoftheStatemay,afternotifyingtheSEA,spendallorpart X ofthefundsreceivedundertheabovefourprogramsforlocalactivities > authorizedunderthefollowingsevenprograms: $t  P ` E.` hp x (#` X(#E_CFDA_Ԁ84.010  TitleIGrantstoLocalEducationAgencies(_LEAs_)(PartA,TitleI) " _CFDA_Ԁ84.186  SafeandDrugFreeSchoolsandCommunities"StateGrants(Part   A,TitleIV) f! _CFDA_Ԁ84.287  TwentyFirstCenturyCommunityLearningCenters(PartB,Title #d IV) #J _CFDA_Ԁ84.298  InnovativeEducationProgramStrategies(PartA,TitleV) %  _CFDA_Ԁ84.318  EducationTechnologyStateGrants(PartD,TitleII) V'" _CFDA_Ԁ84.365  EnglishLanguageAcquisitionGrants(TitleIII) )T$ _CFDA_Ԁ84.367  ImprovingTeacherQualityStateGrants(Subpart2,PartA, *&  TitleII);(Sections6211(a)(c)of_ESEA_Ԁ(20_USC_Ԁ7345(a)(c))) +&   P ` E.` ` hp x (#X(#ESeeIV, OtherInformationforguidanceonthetreatmentoffundstransferred   underthisprovisionforpurposesofTypeAprogramdeterminationand  presentationintheScheduleofExpendituresofFederalAwards. |  E.` hp x (#` X(#E B.  AllowableCosts/CostPrinciples  *z  X1. ` AlternativeFiscalandAdministrativeRequirements (_SEAs_/_LEAs_)  (  X E.` ` hp x (#X(#EThissectionappliestoall_ESEA_ԀprogramsinthisSupplement:TitleI,PartA   (84.010);_MEP_Ԁ(84.011);_SDFSCA_Ԁ(84.186);CSP(84.282);21st_CCLC_Ԁ(84.287); l  Bilingual(84.288,84.290,84.291);TitleV,PartA(84.298);EdTech(84.318); R  ReadingExcellence(84.338);ReadingFirst(83.357);TitleIII,PartA(84.365); 8  andTitleII,PartA(84.367). n  AStatemayadoptitsownwrittenfiscalandadministrativerequirements,which   areconsistentwiththeprovisionsofOMBCircularA87,forexpendingand   accountingforallfundsreceivedby_SEAs_Ԁand_LEAs_Ԁunder_ESEA_Ԁprograms.The   writtenfiscalandadministrativerequirementsmust:(a)besufficientlyspecificto ~  ensurethatfundsareusedincompliancewithallapplicablestatutoryand d regulatoryprovisions,includingensuringthatcostsareallocabletoaparticular J costobjective;(b)ensurethatfundsreceivedarespentonlyforreasonableand 0 necessarycostsoftheprogram;and(c)ensurethatfundsarenotusedforgeneral f expensesrequiredtocarryoutotherresponsibilitiesofStateorlocal L governments.(34_CFR_Ԁsection299.2). 2  2. ` DocumentationofEmployeeTimeandEffort(ConsolidatedAdministrative  Fundsand_Schoolwide_ԀPrograms)  v  _ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:TitleI,Part $t A(84.010);_MEP_Ԁ(84.011);_SDFSCA_Ԁ(excepttheGovernorsProgramauthorized  Z underSection4114,operatedby_SEAs_Ԁconsolidatingadministrative @ funds)(84.186);CSP(84.282);21st_CCLC_Ԁ(84.287);Bilingual(_schoolwide_ & programsonly)(84.288,84.290and84.291);TitleV,PartA(84.298);EdTech   (84.318);ReadingExcellence(84.338);ReadingFirst(83.357);TitleIII,PartA ! (84.365);andTitleII,PartA(84.367). " ThissectionalsoappliestoIDEA(_schoolwide_Ԁprogramsonly)(84.027and 6$ 84.173)andVocationalEducation(_schoolwide_Ԁprogramsonly)(84.048). %l   e (03""  ,E.` hp x (#` X(#E   ,?( hp x (#X(#?"r2  a  .3     ConsolidatedAdministrativeFunds󀄀AnSEAorLEAthatconsolidates &" administrativefundsunder20_USC_Ԁ7821or7823maytreatthe '#  consolidatedadministrativecostobjectiveasa dedicatedfunction.Asa (#! result,anemployeepaidinfullwithconsolidatedadministrativefunds |)$" maymeetthesemiannualcertificationrequirementunder b*%# paragraph11.h.3ofOMBCircularA87,AttachmentBthroughtimeand H+&$ attendancecertificationsaccomplishedundertheStatesortheLEAs .,~'% normalstandardsforpayrolldeduction.Forexample,if"r s݌ -d(& Ќ ' ` X(#  X(#'   $ X(#` X(#$""  XE.` hp x (#X(#E  $ X(#X(#$  ` Xv2(  1  )3      Thestandardsforpayrolldocumentationcomplywiththecriteria  inparagraphs11.a,b,andcofOMBCircularA87,AttachmentB,vw݌  Ќ ` $ X(#X(#$   ""  XE.` hp x (#X(#E  $ X(#X(#$  ` X y2(  2  )3      EmployeesarecodedtothededicatedfunctionintheStatesorthe D LEAspayrollsystem,and yy݌ *z Ќ ` $ X(#X(#$   ""  XE.` hp x (#X(#E  $ X(#X(#$  ` X&{2(  3  )3      Theirpotentialassignmenttomultipleprograms/activitiesisnot  ( withintheauthorityorpurviewofthesupervisorresponsiblefor   certifyingtimeandattendance"then&{{݌   Ќ ` $ X(#X(#$   9" hp x (#X(#9thepayrollcertificationshallbeacceptedinlieuofthesemiannual R  certificationoftimeandeffort. 8   E.` ` hp x (# X(#EHowever,ifanemployeeissupported,inwholeorinpart,withFederalfundsthat 6  arenotconsolidatedorwithacombinationofFederalandstateorlocalfunds,the   followingapplies:     ` <% hp x (#` X(#<(1)  AnemployeewhosecompensationisfundedsolelyfromaSingle `  CostObjective(i.e.,asingleFederalprogramwhose F  administrativefundshavenotbeenconsolidated)mustfurnisha ,| semiannualcertificationthathe/shehasbeenengagedsolelyin b activitiessupportedbytheapplicablesourceinaccordancewith H OMBCircularA87,AttachmentBparagraph11.h.3. . (2)  AnemployeepaidinpartfromaSingleCostObjective(i.e.,a  singleFederalprogramwhoseadministrativefundshavenotbeen r consolidated),andinpartwithfundsfromotherrevenuesources, X mustmaintaintimeandeffortdistributionrecordsinaccordance > withOMBCircularA87,AttachmentBparagraph11.h.4 $t documentingtheportionoftimeandeffortdedicatedto:  Z   ` H.h` hp x (#X(#H(a) h TheSingleCostObjective,and  (b) h Eachprogramorothercostobjectivesupportedbythe f! otherrevenuesources. L" '  X(#hX(#'""  , H.` hp x (#  X(#H  '  X(#X(#'  ,<2  b  .3     _Schoolwide_ԀProgramsExceptasnotedbelow,aschoolthatcombines #J FederalfundswithStateandlocalfundsina_schoolwide_Ԁprogramunder $0  20_USC_Ԁ6314maytreatanyemployeestimeandeffortasa dedicated %! function.Asaresult,anemployeepaidinfullwithfundscombinedina &! _schoolwide_Ԁprogrammaymeetthesemiannualcertificationrequirement '" underOMBCircularA87,AttachmentB,paragraph11.h.3throughtime x(#  andattendancecertificationsaccomplishedunderanLEAsnormal ^)$! standardsforpayrolldocumentation.Forexample,if:<݌ D*%" Ќ  *  X(#  X(#*   *X(#  X(#*""  X H.` hp x (#X(#H  'X(#X(#'  ` XM2(  1  )3      Thestandardsforpayrolldocumentationcomplywiththecriteria +B'# inparagraphs11.a.,b.,andc.ofOMBCircularA87,Attachment ,(($ B,M!݌ -)% Ќ  ` *X(#X(#*   ' X(#X(#'""  X E.` hp x (#X(#E  $ X(#X(#$  ` XΌ2(  2  )3      EmployeesarecodedtothededicatedfunctionintheStatesorthe  LEAspayrollsystem,andΌ݌  Ќ  ` $ X(#X(#$   ""  X E.` hp x (#X(#E  $ X(#X(#$  ` X2(  3  )3      Theirpotentialassignmenttomultipleprograms/activitiesisnot D withintheauthorityorpurviewofthesupervisorresponsiblefor *z certifyingtimeandattendancethen݌  ` Ќ  ` $ X(#X(#$     E. ` hp x (#X(#Ethepayrollcertificationshallbeacceptedinlieuofthesemiannual   certificationoftimeandeffort.    E.` ` hp x (# X(#EHowever,ifanemployeeissupported,inwholeorinpart,withFederalfundsthat R  arenotcombinedina_schoolwide_Ԁprogram(and,therefore,theemployeeis 8  subjecttoallofthespecificrequirementsoftheFederalprogramunderwhichhe n  orsheisfunded),theemployeewouldfollowtheproceduresunder2.a.(1)or(2) T  above,dependingonwhethertheemployeescompensationisfundedinwholeor :  inpartwithFederalfunds(20_USC_Ԁ6314).(Guidanceiscontainedinthe   publicationentitledPolicyGuidanceforTitleI,PartA:ImprovingBasic   ProgramsOperatedbyLocalEducationalAgencies󀄀April1996.This  publicationisavailableontheInternetat  4grt` O  5  +  http://www.ed.go%d69% h %hʖ% i v/ab%i% j %j % k out/offices/list/oese/legreg.html+xCons  _6,@   7rt%n)._ h  X E.` hp x (#` X(#E3. ` IndirectCosts (Allgrantees/all_subgrantees_) f  X E.` ` hp x (#X(#E_ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:TitleI,Part  A(84.010);_MEP_Ԁ(84.011);CSP(84.282);21st_CCLC_Ԁ(84.287);Bilingual  (84.288,84.290,and84.291);TitleV,PartA(84.298);EdTech(84.318);  ReadingExcellence(84.338);ReadingFirst(83.357);TitleIII,PartA(84.365); v andTitleII,PartA(84.367). \ ThissectionalsoappliestoAdultEducation(84.002);IDEA(84.027and84.173);  Z VocationalEducation(84.048);andIDEA,PartC(84.181). @ A RestrictedIndirectCostRate(_RICR_)mustbeusedforprograms   administeredbyStateandlocalgovernmentsandtheirgovernmental ! _subrecipients_ԀthathaveastatutoryrequirementprohibitingtheuseofFederal j" fundstosupplantnonfederalfunds.Nongovernmentalgranteesor_subrecipients_ P# administeringsuchprogramshavetheoptionofusingthe_RICR_,oranindirect 6$  costrateof8percent,unlessEDdeterminesthatthe_RICR_Ԁwouldbelower. %l  & >  Theformulafortherestrictedindirectcostrateisasfollows:  _RICR_Ԁ=(Generalmanagementcosts+Fixedcosts)/(Otherexpenditures) ^ Generalmanagementcostsarecostsofactivitiesthatareforthedirectionand  \ controlofthegranteesaffairsthatareorganizationwide,suchascentral B accountingservices,payrollpreparationandpersonnelmanagement.ForState  ( andlocalgovernmentsthegeneralmanagementindirectcostsconsistof   (1)allocatedStatewideCentralServiceCostsapprovedbytheDepartmentof   HealthandHumanServicesinaformalStatewideCostAllocationPlan   (_SWCAP_)as SectionIcostsand(2)departmentalindirectcosts.Theterm p  generalmanagementasitappliestodepartmentalindirectcostsdoesnotinclude V  expenditureslimitedtoonecomponentoroperationofthegrantee.Specifically <  excludedfromgeneralmanagementcostsarethefollowingcoststhatare "r  reclassifiedandincludedinthe otherexpendituresdenominator:'>   X    E. ` hp x (#` X(#E(a) Divisionaladministrationthatislimitedtoonecomponentofthegrantee;   (b) Thegoverningbodyofthegrantee; d (c) Compensationofthechiefexecutiveofficerofthegrantee; b (d) Compensationofthechiefexecutiveofficerofanycomponentofthe  grantee;and  (e) Operationoftheimmediateofficesoftheseofficers. T   E.` ` hp x (# X(#EAlsoexcludedfromthe_SWCAP_ԀSectionIindirectcostsareanyoccupancyand R maintenancetypecostsasdescribedin34_CFR_Ԁsection76.568.However, 8 becausethesecostsareallocatedandnotincurredatthedepartmentallevel,they  donotrequirereclassificationtothe otherexpendituredenominator.  Fixedcostsarecontributionstofringebenefitsandsimilarcostsassociatedwith b  salariesandwagesthatarechargedasindirectcosts,includingretirement,social H! security,pension,unemploymentcompensationandinsurancecosts. ."~ Otherexpendituresarethegranteestotalexpendituresforitsfederallyandnon #, federallyfundedactivities,includingdirectlychargedoccupancyandspace $  maintenancecosts(asdefinedin34_CFR_Ԁsection76.568),andthecostsrelatedto %  thechiefexecutiveofficerofthegranteeoranycomponentofthegranteeand &! theiroffices.Excludedaregeneralmanagementcosts,fixedcosts,_subgrants_, t'" capitaloutlays,debtservice,finesandpenalties,contingencies,andelection Z(# expenses(exceptforelectionsrequiredbyFederalstatute). @)$  Indirectcostschargedtoagrantaredeterminedbyapplyingthe_RICR_Ԁtototal *>&! directcostsofthegrantminuscapitaloutlays,subgrants,andotherdistortingor +$'" unallowableitemsasspecifiedinthegranteesindirectcostrateagreement. , (# &  TheotherEDprograms(thosenothavingastatutorynonsupplantrequirement)  thatallowindirectcostsdonotrequirearestrictedrateandshouldfollowthe  applicableOMBcostprinciplescircular(34_CFR_Ԁsections76.560and76.563 | 569). b   XE.` hp x (#` X(#E C.  CashManagement   `  _ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:TitleI,PartA   (84.010);_MEP_Ԁ(84.011);_SDFSCA_Ԁ(includingtheGovernorsProgramauthorizedunder   Section4114)(84.186);CSP(84.282);21st_CCLC_Ԁ(84.287);Bilingual(84.288,84.290   and84.291);TitleV,PartA(84.298);EdTech(84.318);ReadingExcellence(84.338); p  ReadingFirst(83.357);TitleIII,PartA(84.365);andTitleII,PartA(84.367).' ( V  ThissectionalsoappliestoAdultEducation(84.002);IDEA(84.027and84.173);TRIO T  Cluster(84.042,84.044,84.047,84.066and84.217);VocationalEducation(84.048); :  VocationalRehabilitation(84.126);andIDEA,PartC(84.181).   GranteesdrawfundsusingtheGrantAdministrationandPaymentSystem(GAPS). ~  Granteesrequestfundsby:(1)creatingapaymentrequestusingtheGAPSExternal d AccessSystemthroughtheInternet;(2)callingtheGAPSPayeeHotline;or(3)ifthe J granteeisplacedonareimbursementbasisforanaward,submittinganSF270,Request 0 forAdvanceorReimbursement,toanEDprogramorregionaloffice.Whencreatinga f paymentrequestinGAPS,thegranteeentersthe_drawdown_Ԁamounts,byaward,directly L intoGAPS.Granteescanredistributedrawnamountsbetweengrantawardsbymaking 2 adjustmentsinGAPStoreflectactualdisbursementsforeachaward.Whenrequesting  fundsusingtheothertwomethods,thegranteeprovidesdrawdowninformationtothe  hotlineoperator,orontheSF270.  ToassistgranteesinreconcilingtheirinternalaccountingrecordswithGAPS,grantees B canusetheGAPSExternalAccessSystem(4lrtO  5  +  http://e%k(% m %m3% n %nQ% o grants.ed.gov/+   _6  7 ޸)_ԀtoobtainaGAPS (x ActivityReportshowingcumulativeanddetailinformationforeachaward.TheGAPS ^ ActivityReportcanbecreatedandviewedon-lineandahardcopymaybeprintedas D well.  *  XE.` hp x (#X(#E D.  DavisBaconAct "  XE.` hp x (#X(#E UndertheGeneralEducationProvisionsAct,whenauthorized,allconstructionand 6$ minorremodelingprojectsunderEDprogramscoveredbytheCrossCuttingSectionare %l  subjecttotherequirementsoftheDavisBaconAct(20_USC_Ԁ1232b).AdditionalED &R! programsaresubjecttotheDavisBaconActasindicatedintherelevantprogram &8"   description. '#!  XE.` hp x (#X(#E& P  G.  Matching,LevelofEffort,Earmarking    X 1. ` Matching  ^  X E.` ` hp x (#X(#ESeeindividualprogramcompliancesupplementforanymatchingrequirements.  \  X E.` hp x (#` X(#E 2.1 ` LevelofEffort 󀄀MaintenanceofEffort(_SEAs_/_LEAs_)    X E.` ` hp x (#X(#E_ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:TitleI,Part h  A(84.010);_SDFSCA_Ԁ(excepttheGovernorsProgramauthorizedunderSection N  4114)(84.186);EdTech(84.318);TitleIII,PartA(84.365);andTitleII,PartA 4  (84.367).'P [ j  AsdescribedinII, ProgramProceduresGeneralandProgramSpecificCross   CuttingRequirements,thisrequirementisageneralcrosscuttingrequirement   thatneedonlybetestedoncetocoverallmajorprogramstowhichitapplies.   AnLEAmayreceivefundsunderanapplicableprogramonlyiftheSEAfinds B  thatthecombinedfiscaleffortperstudentortheaggregateexpendituresofthe (x  LEAfromStateandlocalfundsforfreepubliceducationfortheprecedingyear ^  wasnotlessthan90percentofthecombinedfiscaleffortoraggregate D expendituresforthesecondprecedingyear,unlessspecificallywaivedbyED. * AnLEAsexpendituresfromStateandlocalfundsforfreepubliceducation  includeexpendituresforadministration,instruction,attendanceandhealth n services,pupiltransportationservices,operationandmaintenanceofplant,fixed T charges,andnetexpenditurestocoverdeficitsforfoodservicesandstudentbody : activities.Theydonotincludethefollowingexpenditures:(a)anyexpenditures  p forcommunityservices,capitaloutlay,debtserviceandsupplementaryexpenses V asaresultofaPresidentiallydeclareddisasterand(b)anyexpendituresmade < fromfundsprovidedbytheFederalgovernment. " IfanLEAfailstomaintainfiscaleffort,theSEAmustreducetheamountofthe   allocationoffundsunderanapplicableprograminanyfiscalyearintheexact f! proportionbywhichtheLEAfailstomaintaineffortbyfallingbelow90percent L" ofboththecombinedfiscaleffortperstudentandaggregateexpenditures(using 2# themeasuremostfavorabletotheLEA)(Section9521of_ESEA_Ԁ(20_USC_Ԁ7901)). $h InsomeStates,theSEApreparesthecalculationfrominformationprovidedby %! theLEA.InotherStates,the_LEAs_Ԁpreparetheirowncalculation.Theaudit &! procedurescontainedinIII.G.2.1, LevelofEffortMaintenanceofEffort, '" shouldbeadaptedtofitthecircumstances.Forexample,ifauditingtheLEAand x(#  theLEAdoesthecalculations,theauditorshouldperformstepsa,b,andc.If ^)$! auditingtheLEAandtheSEAdoesthecalculation,theauditorshouldperform D*%" stepcfortheamountsreportedtotheSEA.IfauditingtheSEAandtheSEA *+z&# performsthecalculation,theauditorshouldperformstepsa.andb.andamend ,`'$  stepctotraceamountstotheLEAreports.IfauditingtheSEAandtheLEA ,F(% performsthecalculation,theauditorshouldperformstepa.and,ifthe  requirementwasnotmet,determineifthefundingwasreducedappropriately.   &  2.2 ` LevelofEffort 󀄀SupplementNotSupplant(_SEAs_/_LEAs_) D  _ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:TitleI,Part B A(84.010);_MEP_Ԁ(84.011);_SDFSCA_Ԁ(84.186);21st_CCLC_Ԁ(84.287);Bilingual  ( (84.288,84.290and84.291);TitleV,PartA(84.298);EdTech(84.318);Title   III,PartA(84.365);andTitleII,PartA(84.367).   General󀄀AnSEAandLEAmayuseprogramfundsonlytosupplementand,to R  theextentpractical,increasetheleveloffundsthatwould,intheabsenceofthe 8  Federalfunds,bemadeavailablefromnonFederalsourcesfortheeducationof n  participatingstudents.InnocasemayanLEAuseFederalprogramfundsto T  supplantfundsfromnonFederalsources(TitleI,PartA,Section1120A(b)of :  _ESEA_Ԁ(20_USC_Ԁ6321(b));TitleI,PartC,Section1304(c)(2)of_ESEA_Ԁ(20_USC_   6394(c)(2));TitleIII,Section3115of_ESEA_Ԁ(20_USC_Ԁ6825(f));TitleIV,PartA,   Section4113(a)(8)of_ESEA_Ԁ(20_USC_Ԁ7113(a)(8));TitleIV,PartB,Section4204  of_ESEA_Ԁ(20_USC_Ԁ7174(b)(2)(G));TitleV,PartA,Section5144of_ESEA_Ԁ(20  _USC_Ԁ7217c);TitleII,PartD,Section2413(b)(6)of_ESEA_Ԁ(20_USC_Ԁ6763(b)(6)); h andTitleII,PartA,Sections2113(f)and2123(b)of_ESEA_Ԁ(20_USC_Ԁ6613(f)and N 6623(b))).'D 4 & ` Inthefollowinginstances,itispresumedthatsupplantinghasoccurred: 2   E. ` hp x (#` X(#Ea. TheSEAorLEAusedFederalfunds(exceptBilingual)toprovide  servicesthattheSEAorLEAwasrequiredtomakeavailableunderother v Federal,Stateorlocallaws.'` \ b. TheSEAorLEAusedFederalfundstoprovideservicesthattheSEAor  Z LEAprovidedwithnonFederalfundsintheprioryear. @ c. TheSEAorLEAusedTitleI,PartAor_MEP_Ԁfundstoprovideservicesfor   participatingchildrenthattheSEAorLEAprovidedwithnonFederal ! fundsfornonparticipatingchildren. j"   E.` ` hp x (# X(#EThesepresumptionsare_rebuttable_ԀiftheSEAorLEAcandemonstratethatit $h wouldnothaveprovidedtheservicesinquestionwithnonFederalfundshadthe $N  Federalfundsnotbeenavailable. %4! _Schoolwide_ԀProgram󀄀InaTitleI_schoolwide_Ԁprogram,aschoolisnotrequiredto '" providesupplementalservicestoidentifiedchildren.Aschooloperatinga x(#  _schoolwide_Ԁprogramdoesnothaveto:(1)showthatFederalfundsusedwithinthe ^)$! schoolarepayingforadditionalservicesthatwouldnototherwisebeprovided; D*%" (2)demonstratethatFederalfundsareusedonlyforspecifictargetpopulations; *+z&# or(3)separatelytrackFederalprogramfundsoncetheyreachtheschool.Sucha ,`'$ school,however,isrequiredtousefundsavailableunderTitleIandunderany ,F(% otherFederalprogramsthatarecombinedtosupportits_schoolwide_Ԁprogramto -,)& supplementthetotalamountoffundsthatwould,intheabsenceoftheFederal  funds,bemadeavailablefromnonFederalsourcesforthatschool,including  fundsneededtoprovideservicesthatarerequiredbylawforchildrenwith | disabilitiesandchildrenwithlimitedEnglishproficiency(TitleI,PartA,Section b 1114of_ESEA_Ԁ(20_USC_Ԁ6314);_MEP_,Section1306(b)(3)of_ESEA_Ԁ(20_USC_ H 6396(b)(3));34_CFR_Ԁsections200.25through200.29). . ~ TitleI,PartAand_MEP_󀄀AnSEAandLEAmayexcludefromdeterminationsof  , compliancewiththesupplement"notsupplantrequirement,supplementalState   orlocalfundsspentinanyschoolattendanceareaorschoolforprogramsthat   meettheintentandpurposesofTitleI,PartAorthe_MEP_,respectively,as    identifiedinTitleIof_ESEA_Ԁ(Sections1120A(d)and1304(c)(2)of_ESEA_Ԁ(20 t  _USC_Ԁ6321(d)and6394(c)(2));34_CFR_Ԁsection200.88). Z  Bilingual󀄀ThissupplementnotsupplantrequirementdoesnotprecludeanLEA X  fromusingBilingualprogramfundsforactivitiescarriedoutunderaFederalor >  StatecourtorderrespectingservicestobeprovidedtolimitedEnglishproficient $ (_LEP_)children,ortocarryoutaplanapprovedbytheSecretaryasadequate   underTitleVIoftheCivilRightsActof1964withrespecttoservicestobe  providedto_LEP_Ԁchildren(TitleVII,Section7116(h)(4)of_ESEA_,priorto  enactmentof_NCLB_Ԁ(20_USC_Ԁ7426(h)(4))). l  X E.` hp x (#` X(#E 3. ` Earmarking  j  Xa. Administration(_SEAs_)    E. ` hp x (#X(#E_ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare: v TitleI,PartA(84.010)and_MEP_Ԁ(84.011). \ AnSEAmayreservefortheadministrationofTitleIprogramsuptoone  Z percentfromeachoftheamountsallocatedtotheStateunderTitleI,Parts @ A,C(_MEP_),andD(Subpart1)or$400,000,whicheverisgreater.An & SEAmayreservelessthanonepercentfromeachofPartsA,C,andD.   Moreover,anSEAdoesnotneedtoreservethesamepercentagefrom ! eachpart,althoughtheSEAmaynotreservemorefromPartsCandD " thanitwouldhavereservedifithadreservedproportionateamountsfrom n# PartsA,C,andD.ForanySEAreserving$400,000,theamounttaken T$ fromeachofTitleI,PartsA,C,andD(Subpart1)mustbeproportionate. :%  AnSEAisnotrequiredtousethesameproportionoffundsreservedfrom  &p!  PartsA,C,andDforadministrativeactivitiesrelatedtothoseParts. 'V"! AsexplainedinIII.A.1, ActivitiesAllowedorUnallowedConsolidation ($" ofadministrativefunds,theamountsreservedabovemaybeconsolidated )$# withStateadministrativefundsavailableunderotherapplicableprograms *%$ (TitleI,Section1004of_ESEA_Ԁ(20_USC_Ԁ6304);seealso34_CFR_Ԁsection f+&%  200.100(b)). L,'&  &    b. Transferability(_SEAs_Ԁand_LEAs_)   _ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare: ^ _SDFSCA_Ԁ(84.186);21st_CCLC_Ԁ(84.287);TitleV,PartA(84.298);EdTech D (84.318);andTitleII,PartA(84.367). *z _SEAs_Ԁmaytransferupto50percentofeachfiscalyearsbaseofnon  ( administrativefundsallocatedforStatelevelactivitiesfromoneormore   ofthelistedapplicableprogramstooneormoreoftheotherlisted   applicableprograms,ortoTitleI,PartA(84.010).Exceptfor21st_CCLC_   (84.287),_LEAs_Ԁnotidentifiedforimprovementorcorrectiveactionunder p  Section1116of_ESEA_Ԁmayalsotransferupto50percentofeachfiscal V  yearsfundsfromoneormoreofthelistedapplicableprogramstoanother <  listedapplicableprogram,ortoTitleI,PartA._LEAs_Ԁidentifiedfor "r  improvementmaytransferupto30percentoftheirallocationbase._LEAs_ X  identifiedforcorrectiveactionmaynottransferfunds(Sections6123(a) >  and(b)of_ESEA_Ԁ(20_USC_Ԁ7305b(a)and(b))).'  $ Theallocationbaseforaprogramforafiscalyearequalsthatfiscalyears  originalfundingplusfundstransferredintotheprogramforthatfiscal h year.Fundsmaybetransferredduringafiscalyearscarryoverperiod,as N longasthetotalamounttransferredfromthefiscalyearsallocationbase 4 doesnotexceedthemaximumpercentage.Fundsmustbetransferredto j thereceivingprogramsallocationforthesamefiscalyearthatthefunds P wereallocatedtothetransferringprogram(Sections6123(a)and(b)of 6 _ESEA_Ԁ(20_USC_Ԁ7305b(a)and(b))).   E.` hp x (# X(#E& , H.  PeriodofAvailabilityofFederalFunds (Allgrantees) z  XE.` hp x (#X(#E_ESEA_ԀprogramsinthisSupplementtowhichthissectionappliesare:TitleI,PartA (x (84.010);_MEP_Ԁ(84.011);_SDFSCA_Ԁ(includingtheGovernorsProgramauthorizedunder ^ Section4114)(84.186);CSP(84.282);Bilingual(84.288,84.290and84.291);TitleV, D PartA(84.298);ReadingFirst(83.357);TitleIII,PartA(84.365);andTitleII,PartA  * (84.367).',zL ! ThissectionalsoappliestoAdultEducation(84.002);IDEA(84.027and84.173); n# VocationalEducation(84.048);andIDEA,PartC(84.181). T$ All_ESEA_ԀandotherprogramslistedaboveexceptBilingual,_PCSP_,and_subrecipients_ &R! underVocationalEducation󀄀_LEAs_Ԁand_SEAs_Ԁmustobligatefundsduringthe27months, &8"  extendingfromJuly1ofthefiscalyearforwhichthefundswereappropriatedthrough '#! September30ofthesecondfollowingfiscalyear.Thismaximumperiodincludesa15 ($" monthperiodofinitialavailabilityplusa12monthperiodforcarryover.Forexample, )$# fundsfromthefiscalyear(FY)2003appropriationinitiallybecameavailableonJuly1, *%$ 2003andcanbeobligatedbythegranteeand_subgrantee_ԀthroughSeptember30,2005. f+&%  (Section421(b)of_GEPA_Ԁ(20_USC_Ԁ1225(b));34_CFR_Ԁsections76.707through76.709). L,'& TitleI,PartA󀄀AnLEAthatreceives$50,000ormoreinTitleI,PartAfundscannot   carryoverbeyondtheinitial15monthsofavailabilitymorethan15percentoftheTitleI,  PartAfunds.AnSEAmaygrantawaiverforthepercentagelimitationonceeverythree | yearsiftherequestisreasonableandnecessary.AnSEAmayalsograntawaiverinany b fiscalyearinwhichsupplementalappropriationsforTitleI,PartAbecomeavailablefor H obligation.(Section1127of_ESEA_Ԁ(20_USC_Ԁ6339)). . ~ _SDFSCA_Ԁprogram󀄀AnLEAthatreceives_SDFSCA_Ԁfundingcannotcarryoverbeyond  , theinitial15monthsofavailabilitymorethan25percentof_SDFSCA_ԀStateGrantfunds.   AnSEAmaywaivethepercentagelimitationforgoodcauseforadditionalcarryoverby   theLEA(Section4113(f)(2)of_ESEA_Ԁ(20_USC_Ԁ7113)).    BilingualandCSPprograms󀄀Therecipientmustobligatefundsfromagrantduringthe <  periodforwhichthefundsareavailableforobligationassetforthinthegrantaward "r  document.Recipientsmustmaintaindocumentationtodemonstratethattheobligation X  occurredduringtheperiodofavailabilityandwaschargedtoanappropriateyearsgrant >  funds.Ifobligationsoccuroutsideoftheperiodofavailability,thefundsarenottimely $ obligatedandmustbereturned.However,underthe expandedauthoritiesprovisions   granteesarepermittedto:   p (00e / /""  ,XE.` hp x (#X(#E   ,E.` ` hp x (#X(#E 2  a  .3   `   Extendgrantsautomaticallyattheendofaprojectperiodforuptooneyear N withoutpriorapproval(withsomeexceptions); ݌ 4 Ќ X' X(#` X(#'   ""  ,XE.` hp x (#X(#E   ,?(` ` hp x (#X(#?22  b  .3   `   Carryfundsoverfromonebudgetperiodtothenext;2݌ 2 Ќ X$ X(#` ` X(#$   ""  ,XE.` hp x (#X(#E   ,B+` ` hp x (#X(#B"2  c  .3   `   Obligatefundsupto90daysbeforetheeffectivedateofabudgetperiodwithout  priorapproval;and"݌ v Ќ X' X(#` ` X(#'   ""  ,XE.` hp x (#X(#E   ,B+` ` hp x (#X(#B]2  d  .3   `   Transferfundsamongbudgetcategorieswithoutpriorapproval,exceptfora $t limitednumberofspecificcases.]I݌  Z Ќ X' X(#` ` X(#'   E.` hp x (#X(#EFurtherexplanationoftheseexpandedauthoritiesmaybeobtainedfromtheGrants  PolicyandOversightStaffat4rePO  5  +  http://ocfo.e%oo% s %s% t d.gov/grntinfo/gposbul/gpos19.htm+ansf  _6i}   7e5_Ԁ(34_CFR_   sections75.261,75.253(c),75.263,and75.264). ! VocationalEducationprogram󀄀Inanyacademicyearthata_subrecipient_Ԁdoesnot 2# obligatealloftheamountsitisallocatedundertheSecondary,_Postsecondary_,andAdult $h VocationalEducationprogramsforthatyear,itmustreturntheunobligatedamountsto $N  theStatetobereallocatedundertheSecondary,_Postsecondary_,andAdultVocational %4!  EducationProgram,asapplicable(PerkinsIII,section133(b)(20_USC_Ԁ2353(b))). &" &   ConsolidatedadministrativefundsConsolidatedadministrativefundsmustbeobligated  withintheperiodofavailabilityoftheprogramthatthefundscamefrom.Because  expendituresinaconsolidatedadministrativefundarenotaccountedforbyspecific | Federalprograms,anSEAorLEAmayuseafirstin,firstoutmethodfordetermining b whenfundswereobligated,mayattributecostsinproportiontothedollarsprovided,or H mayuseanotherreasonablemethod. . ~ DefinitionofObligation󀄀Anobligationisnotnecessarilyaliabilityinaccordancewith  , generallyacceptedaccountingprinciples.Whenanobligationoccurs(ismade)depends   onthetypeofpropertyorservicesthattheobligationisfor:'    *uv ddd Xdd Xdd X(#(#,<,<+  :wwxx'V V   @:! d  ! XE.` hp x (#X(#E IFANOBLIGATIONISFOR ?wwxw,! @wwxx @?! d THEOBLIGATIONISMADE WwwxxD, @  wwxw  @W!   | K((X KE.4` hp x (#X(#E(a)  Acquisitionofrealorpersonal   property. ?wwxw,! @wwxx @?!   | E.` hp x (#4X(#EOnthedateonwhichtheStateor   _subgrantee_Ԁmakesabindingwritten   commitmenttoacquiretheproperty. WwwxxD,r @   wwxw  @W! r  | K((X KE.4` hp x (#X(#E(b)  Personalservicesbyanemployeeof   theStateor_subgrantee_. ?wwxw,!y@wwxx @?! r  | E.` hp x (#4X(#EWhentheservicesareperformed. WwwxxD, @   wwxw  @W!y | K((XKE.4` hp x (#X(#E(c)  Personalservicesbyacontractor  whoisnotanemployeeoftheState  or_subgrantee_. ?wwxw,!f@wwxx @?!y | E.` hp x (#4X(#EOnthedateonwhichtheStateor  _subgrantee_Ԁmakesabindingwritten  commitmenttoobtaintheservices. WwwxxD,f@   wwxw  @W!f | K((XKE.4` hp x (#X(#E(d)  Performanceofworkotherthan  personalservices. ?wwxw,!m@wwxx @?!f | E.` hp x (#4X(#EOnthedateonwhichtheStateor  _subgrantee_Ԁmakesabindingwritten m commitmenttoobtainthework. WwwxxD,S@   wwxw  @W!tS | K((XtKE.4` hp x (#X(#E(e)  Publicutilityservices. ?wwxw,!t@wwxx @?!tS | E.` hp x (#4X(#EWhentheStateor_subgrantee_Ԁreceivesthe t  services. WwwxxD,Z!@   wwxw  @W!{Z | K((X{KE.4` hp x (#X(#E(f)  Travel. ?wwxw,!{"@wwxx @?!{Z | E.` hp x (#4X(#EWhenthetravelistaken. WwwxxD,{#@   wwxw  @W!{ | K((XKE.4` hp x (#X(#E(g)  Rentalofrealor