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Office of Student Learning & Partnerships

CRITERIA FOR DISTINGUISHING EQUIPMENT

FROM MATERIALS AND SUPPLIES

34 CFR §74.34

At the first “No” on this chart, the item is declared to be supply, not equipment.

Lasts more than one year

Yes

Repair rather than replace

Yes

Independent unit rather than being

incorporated into another unit item

Yes

Cost of tagging and inventory small

percentage of item

Yes

Exceed minimum dollar value mandated

by the state or other governmental unit

Yes

EQUIPMENT

OTHER EXPENSES

A.Indirect costs are those that have been incurred for common or joint purposes benefiting more than one cost objective and cannot be readily identified with a particular final cost objective with effort disproportionate to the results achieved (OMB Circular A-87).

B.Tuition

Expenditures to reimburse another educational agency for special education and related services rendered to students residing in the legal boundaries of the paying school district are allowable.  

C.Services Purchased from another LEA within the State Including Transfer Fees

D.Operation of Building Services

1.

Utility services (nonenergy) such as water/sewer services are allowable.

2.

Repairs and maintenance of property (ordinary upkeep) that does not materially increase the value or useful life of the capital asset are allowable.  

E.Rental or Lease Services

1.

Expenditures incurred for rental of space for project personnel and possible classroom space are allowable.  

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