Office of Student Learning & Partnerships
3. Food for instructional purposes when an integral part of the program and when costs are reasonable and necessary to accomplish the objectives of the program are allowable.
A.Equipment shall be defined as an article of nonexpendable tangible personal property having a useful life of more than one year and an acquisition cost of $2500 or more per unit and includes such items as instructional equipment and necessary furniture.
Equipment for administrative/instruction is allowable for project personnel; i.e. desks, chairs, file cabinets, tables, physical education equipment, and other instructional-related equipment such as computers, testing instruments, and audiometers.
Assistive technology devices for students with disabilities, such as telecommunication, sensory, and other technological aids and devices (e.g. augmentative communication devices), are allowable expenditures if usage increases, maintains, or improves the functional capabilities of child with disabilities.
Purchasing of expensive instructional machines and items such as carpet, air conditioners, etc., for educational enhancement, are subject to ODE approval (over $5000 per unit).
Equipment for pupil transportation is allowable, such as modification of a bus, with equipment itemized.
Capital expenditures for equipment means the net invoice price of equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired.
Computer systems with peripherals and adaptive devices for use by students with disabilities and for assessment purposes are allowable. Computer systems for administrative or clerical use are not allowable.
If an LEA or agency no longer has need for an item of equipment, the equipment may be declared as surplus, and may then be sold to another LEA. Disposition of equipment over $5000 per unit must be carried out in accordance with instructions from the Secretary of Education [34 CFR §74.34(g)(2)].
B. Policies on Lease-Purchase and Leasing
IDEA, Part B funds may be used to lease or purchase special vans, buses, etc., (modified if needed) to transport students with disabilities ONLY.
Lease-purchase agreements are allowable under IDEA, Part B. Interest paid or incurred during the grant period on any lease-purchase of equipment regardless of the acquisition date is allowable (OMB Circular A-87).
Rental/lease costs must be reasonable (comparable, market conditions, alternatives). Rental costs related to leases are allowable up to the amount that would have been expended had the item been purchased.