program. For example, if 50% of a salary is paid with grant funds, then that teacher’s teacher must spend at least 50% of his or her time on that grant program. The allocable standard is met if the cost: Is incurred specifically for the federal award; Benefits both the federal award and other work of the LEA and can be distributed in proportions that may be approximated using reasonable methods; and Is necessary to the overall operation of the LEA and is assignable in part to the federal award in accordance with the principles in 2 CFR §200.405. If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, the costs may be allocated or transferred to benefitted projects on any reasonable documented basis. 2 CFR §200.405(d). [Describe the methodology or basis your LEA uses to determine allocation amounts that ensure proportional benefit to the grant programs being charged with the expenditures.] According to EDGAR Regulations guidance document (q. 1.11), TEA’s “New FAQ” LEAs must have of procedures for identifying costs to be charged to “allowability costs” each federal grant. The new allowability of costs procedures would govern how funds are obligated to Title I, Part A campuses in conjunction with federal statute and/or program regulations on campus allocations, as applicable. [Insert local procedures as applicable.] Supporting documentation for allocations will be maintained [indicate where] for audit and monitoring purposes. Please note: For the special education program, in accordance with Program TEA’s Guidelines for the Special Education Consolidated Grant application, any item that is used by general education students cannot be split-funded with IDEA-B funds. The fund source used for general education students must be used for the entire cost of the item. IDEA-B funds may only be used for items that are supplemental to those used by all students and/or address the unique needs of the child that results from the child’s disability. IDEA-B funds must be used only to pay the excess cost of providing special education and related services to children with disabilities and must not be used to pay for all costs directly attributable to the education of a child with a disability.
program. For example, if 50% of a teacher’s salary is paid with grant funds, then that teacher must spend at least 50% of his or her time on that grant program. The allocable standard is met if the cost: Is incurred specifically for the federal award; Benefits both the federal award and other work of the LEA and can be distributed in proportions that may be approximated using reasonable methods; and Is necessary to the overall operation of the LEA and is assignable in part to the federal award in accordance with the principles in 2 CFR §200.405. If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, the costs may be allocated or transferred to benefitted projects on any reasonable documented basis. 2 CFR §200.405(d). [Describe the methodology or basis your LEA uses to determine allocation amounts that ensure proportional benefit to the grant programs being charged with the expenditures.] According to TEA’s “New EDGAR Regulations FAQ” guidance document (q. 1.11), LEAs must have “allowability of costs” procedures for identifying costs to be charged to each federal grant. The new allowability of costs procedures would govern how funds are obligated to Title I, Part A campuses in conjunction with federal statute and/or program regulations on campus allocations, as applicable. [Insert local procedures as applicable.] Supporting documentation for allocations will be maintained [indicate where] for audit and monitoring purposes. Please note: For the special education program, in accordance with TEA’s Program Guidelines for the Special Education Consolidated Grant application, any item that is used by general education students cannot be split-funded with IDEA-B funds. The fund source used for general education students must be used for the entire cost of the item. IDEA-B funds may only be used for items that are supplemental to those used by all students and/or address the unique needs of the child that results from the child’s disability. IDEA-B funds must be used only to pay the excess cost of providing special education and related services to children with disabilities and must not be used to pay for all costs directly attributable to the education of a child with a disability.
2APM-Template-2017Aug.docx