1. SELDA Allowable Use of Funds
SESSION 2 PRE-DATA CONFERENCE
Chris Horton Amber McCollum

2. Learning Targets
I can find the information regarding allowable expenditures on the DOE website
I can give between 3 and 5 examples of allowable and unallowable expenditures of Federal grant funds

3. Allowable Expenditures
Activity
Allowable Expenditures

4. Allowable/Unallowable Expenditures?
Lunch during a working session s stated on an agenda when no other opportunity is provided
Allowable
Uniforms for Special Olympics
Unallowable
Registration Fees for Staff Development
Professional Membership Dues
Fines or Penalties from Lawsuit

5. Allowable/Unallowable Expenditures?
Eye Glasses
Unallowable
Cleaning Supplies
Allowable
Refreshments for Staff Meetings
Child Care or Food for Parent Trainings/Meetings
Legal Fees for Defense of Claims

6. Allowable/Unallowable Expenditures?
Advertising for Child Find
Allowable
Consultant on Services for Topics not Special Education Specific
Unallowable
Implants (Cochlear)
Telephone for Communication
Individually Prescribed Prosthesis

7. Allowable/Unallowable Expenditures?
Specialized Furniture for Students with Disabilities
Allowable
Advertising for Disposal of Records
Psychiatric/Medical Treatment
Unallowable
OT/PT Equipment
Allowable Beverages

8. Allowable/Unallowable Expenditures?
Loaner Hearing Aid Kept at School
Allowable
Shoes for Special Education Student
Unallowable
Special Education Director’s Salary
Allowable AND Unallowable (Allowable ONLY after QBE Allotment is spent)

9. Navigating to the Information

12. Federal Use of Funds Allowable Cost Principles
LEA Responsibilities:
Insure that federally assisted program funds have been expended and accounted for and are consistent with program regulations and approved applications. Allowable costs generally are categorized as either direct or indirect.
Direct Costs –
salaries, fringe benefits, purchased services, equipment and supplies.
Indirect Costs –
“cost of doing business” such as accounting – payroll, audits, purchasing, utilities.

13. Federal Use of Funds Remember: Unallowable IDEA Expenditures
No legal fees – only staff development. Use for student services after a decision is reached in mediation or due process hearing but not for lawyers
No new construction – only renovation to make facility accessible – grab bars, ramps, carpet, acoustical tiles
No buses – but you can modify – AC, lift, seat belts
No food/drinks – unless for student instruction or in-services during normal meal time per agenda and no other opportunity is provided for lunch/dinner
No awards/prizes for staff – mugs, T-shirts, bags, etc.
No political activities or lobbying
No alcoholic beverages
Generally, not for special education director’s salary/benefits – use all of QBE earning first and then local funds or prorate the difference for federal fund usage.