Audit Services Allowable 2 C.F.R. §200.425 Conferences Allowable 2 C.F.R. §200.432 Contributions & Donations Unallowable 2 C.F.R. §200.434 Unallowable 2 C.F.R. Capital expenditures for §200.439 general purpose equipment, buildings, and land Allowable 2 C.F.R. Capital expenditures for 5,000 or more requires written §200.439 special purpose equipment approval from WVDE. Curriculum Allowable Entertainment Unallowable 2 C.F.R. Costs for entertainment, §200.438 amusement, diversion, and social activities. Facilities Unallowable Field Trips Allowable Educational in nature, no with overnight stays. Restriction Food Allowable Only food used in instructional with programs that students prepare Restriction and/or instructional materials are allowable expenditures. Incentives Allowable Educational in nature. $25 with maximum per student. Restriction Goods or Services for Personal Unallowable 2 C.F.R. Use §200.445 Government Costs Unallowable 2 C.F.R. §200.444 Grant Writing Services Unallowable Indirect 2 C.F.R. Allowable Based on approved restricted §200.56 with rate. Restriction Lobbying Unallowable 2 C.F.R. §200.450 Materials, supplies, computer cost Allowable 2 C.F.R. §200.453 Participant Support Allowable 2 C.F.R. Prior approval by the Federal with §200.456 Award Agency. Restriction Assurances (see pp. 22-24) The applicant will assure the State Education Agency that they will follow all regulations applicable for 21st CCLC listed on pages 22-24 by selecting the appropriate check box in the section of GPS. “Assurances”
Audit Services Allowable 2 C.F.R. §200.425 Conferences Allowable 2 C.F.R. §200.432 Contributions & Donations Unallowable 2 C.F.R. §200.434 Capital expenditures for general purpose equipment, buildings, and land Unallowable 2 C.F.R. §200.439 Capital expenditures for special purpose equipment Allowable 2 C.F.R. §200.439 5,000 or more requires written approval from WVDE. Curriculum Allowable Entertainment Unallowable 2 C.F.R. §200.438 Costs for entertainment, amusement, diversion, and social activities. Facilities Unallowable Field Trips Allowable with Restriction Educational in nature, no overnight stays. Food Allowable with Restriction Only food used in instructional programs that students prepare and/or instructional materials are allowable expenditures. Incentives Allowable with Restriction Educational in nature. $25 maximum per student. Goods or Services for Personal Use Unallowable 2 C.F.R. §200.445 Government Costs Unallowable 2 C.F.R. §200.444 Grant Writing Services Unallowable Indirect Allowable with Restriction 2 C.F.R. §200.56 Based on approved restricted rate. Lobbying Unallowable 2 C.F.R. §200.450 Materials, supplies, computer cost Allowable 2 C.F.R. §200.453 Participant Support Allowable with Restriction 2 C.F.R. §200.456 Prior approval by the Federal Award Agency. Assurances (see pp. 22-24) The applicant will assure the State Education Agency that they will follow all regulations applicable for 21st CCLC listed on pages 22-24 by selecting the appropriate check box in the “Assurances” section of GPS.