Page 140 - HCSD SOPandIC Manual

APPENDIX A: ALLOWABLE COST GUIDE

PURPOSE AND USE OF FUNDS

The purpose of Title I funds is to provide all children significant opportunity to receive a fair, equitable,
and high-quality education, and to close educational achievement gaps. The law provides many
flexibilities and opportunities for Hinds County Title I, Part A schools to meet the educational needs of its
students.

Use of funds for Title I, Part A, as well as other Federal programs must be based on a comprehensive
needs assessment. Therefore, the Hinds County School District determines the needs of its students,
teachers, staff, parents and family members, and community through various data points which include
but are not limited to student assessments, such as the Mississippi Assessment Program, district progress
monitoring, MS Kindergarten Readiness Assessment, Nine-weeks tests, attendance and discipline data,
student and teacher retention data, teacher, parent and community surveys, interviews, comments, and
feedback.

All costs/expenditures made with all federal funds must be:
1. In compliance according to federal, state, and district policies, procedures and guidance;

2. Aligned with the Hinds County School District’s vision, mission and goals and the intent and purposes
of the federal grants;

3. Consistent with state and local policies and procedures that apply uniformly to both federally-financed
and other activities of the district, i.e., cannot charge costs as both direct and indirect;

4. Not included in cost sharing or matching requirements of any other federally‐financed program;

5. Consistent with GAAP;

6. Necessary to the overall operation of the grant and assignable in part to the Federal grant in accordance
with the purpose of the grant, and based on the needs of the district/schools as determined by a
comprehensive needs assessment;

7. Reasonable such that a prudent person would purchase the item at the price given the circumstances,
and the purchase would withstand external review by a prudent person at the local, state or federal level;
and

8. Allocable such that costs are chargeable or assignable to the grant in accordance with relative benefits
received.

9. Clearly documented, to include the amount of funds under the grant, how the funds are used, the total
cost of the project, the share of costs provided by other sources, records that show compliance and
performance, and other records to facilitate an effective audit.

In general, Title I funds may be used to supplement activities/services that raise student achievement,
provide instructional materials, deliver curriculum improvement services/materials, fund parent and
family engagement activities and supplies, extend learning time for students needing additional help, and
sponsor professional development for teachers, as examples. There are 55 specific items of cost under 2
C.F.R. Part 200. Sections 200.420 through 200.475 – General Provisions for Selected Cost Items –
provide references/guidelines for allowable and non-allowable costs.

[APPENDIX-6.1]