Texas Even Start Administrative Manual

(State Auditor’s Office Ruling; not specifically addressed in federal cost principles.)

Unallowable for:

* Refreshments for staff meetings/staff training.

* Refreshments or meals at an awards banquet/function.

* Decorations.

* Food and beverage costs related to: entertainment, recreation, amusement, or social activities.

* Any food and beverage costs not necessary to accomplish the objectives of the grant program.

Allowable for:

* Nutritional snacks for students participating in extended-day program or after-school tutorials, or child care while parents are participating in grant activities or nutrition education program.

* Refreshments for parent meetings/parent involvement activities (only when necessary to encourage attendance such as in low-income areas and to accomplish objectives of the grant program). Includes snacks for children receiving child care while parents are participating in activities.

* Refreshments for staff meetings/staff training.

* Refreshments or meals at an awards banquet/function.

* Decorations.

* Any food and beverage costs not necessary to accomplish the objectives of the grant program.

* Any food and beverage costs not necessary to accomplish the objectives of the grant program.

Allowable for:

* Nutritional snacks for students participating in extended-day program or after-school tutorials, or child care while parents are participating in grant activities or nutrition education program.

* Refreshments for parent meetings/parent involvement activities (only when necessary to encourage attendance such as in low-income areas and to accomplish objectives of the grant program). Includes snacks for children receiving child care while parents are participating in activities.

* Refreshments for staff meetings/staff training.

* Refreshments or meals at an awards banquet/function.

* Decorations.

* Any food and beverage costs not necessary to accomplish the objectives of the grant program.

* Any food and beverage costs not necessary to accomplish the objectives of the grant program.

Allowable for:

* Nutritional snacks for students participating in extended-day program or after-school tutorials, or child care while parents are participating in grant activities or nutrition education program.

* Refreshments for parent meetings/parent involvement activities (only when necessary to encourage attendance such as in low-income areas and to accomplish objectives of the grant program). Includes snacks for children receiving child care while parents are participating in activities.

Allowable only when a normal part of doing business and for a reasonable period of time as specified in OMB A-87.

Allowable only when a normal part of doing business and for a reasonable period of time as specified in OMB A-87.

Insurance not required or pursuant to the grant award is allowable only with specific approval by TEA.

NOTE: Ed-Flex programs do not require prior approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved by TEA in the applicable application prior to the expenditure of funds.

Insurance or contributions to a reserve to cover loss or damage to Federal government property (i.e., the federal government has direct title to the property and is allowing the grantee organization to use or to occupy the property. Federal government property does not include property purchased by the LEA with grant funds for which the LEA maintains title to the property). This is allowable only with prior specific approval by TEA.

NOTE: Ed-Flex programs do not require prior approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved by TEA in the applicable application prior to the expenditure of funds.

Insurance not required or pursuant to the grant award is allowable only with specific approval by TEA.

NOTE: Ed-Flex programs do not require prior approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved by TEA in the applicable application prior to the expenditure of funds.

Insurance for a reserve covering the risk of loss or damage to Federal property is allowable only to the extent that the organization is liable for such loss or damage.

Actual losses which could have been covered by insurance are unallowable except as provided for in OMB A-122.

Cost of insurance to a reserve for self-insurance programs are allowable as specified in OMB A-122. allowable only with specific approval by TEA.

Insurance not required or pursuant to the grant award is allowable only with specific approval by TEA.

NOTE: Ed-Flex programs do not require prior approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved by TEA in the applicable application prior to the expenditure of funds.

Insurance for a reserve covering the risk of loss or damage to Federal property is allowable only to the extent that the organization is liable for such loss or damage.

Actual losses which could have been covered by insurance are unallowable except as provided for in OMB A-21.

Cost of insurance to a reserve for self-insurance programs are allowable as specified in OMB A-21.

NOTE: Ed-Flex programs do not require prior approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved by TEA in the applicable application prior to the expenditure of funds.

Actual losses which could have been covered by insurance are unallowable except as provided for in OMB A-87.

Cost of insurance to a reserve for self-insurance programs are allowable as specified in OMB A-87.

Unallowable if solely to enhance income.

Unallowable if solely to enhance income.

Legal expenses for claims against the federal or state government are unallowable.

Legal expenses for claims against the federal or state government are unallowable.

Legal expenses for claims against the federal or state government are unallowable.

Costs which add to the permanent value of property or prolong its life shall be treated as capital expenditures.

Maintenance and repair of property and equipment is allowable with specific approval by TEA when it materially increases the value or useful life of the property or equipment. These costs must be specifically budgeted and approved by TEA in the applicable grant application prior to expenditures.

Costs which add to the permanent value of property or prolong its life shall be treated as capital expenditures.

Maintenance and repair of property and equipment is allowable with specific approval by TEA when it materially increases the value or useful life of the property or equipment. These costs must be specifically budgeted and approved by TEA in the applicable grant application prior to expenditures.

Costs which add to the permanent value of property or prolong its life shall be treated as capital expenditures.

Maintenance and repair of property and equipment is allowable with specific approval by TEA when it materially increases the value or useful life of the property or equipment. These costs must be specifically budgeted and approved by TEA in the applicable grant application prior to expenditures.

Grant funds may not be used to pay for souvenirs, memorabilia, promotional items, or gifts.

Refreshments for meetings/
conferences are not allowable. Group meals (i.e., banquets, luncheons, etc.) for meetings/
conferences are not allowable except as described in the section on "Food Costs".

Refreshments for meetings/
conferences are not allowable. Group meals (i.e., banquets, luncheons, etc.) for meetings/
conferences are not allowable except as described in the section on "Food Costs".

Refreshments for meetings/
conferences are not allowable. Group meals (i.e., banquets, luncheons, etc.) for meetings/
conferences are not allowable except as described in the section on "Food Costs".

Memberships in civic, community, or social organizations are allowable only with prior specific approval from TEA.

NOTE: Ed-Flex programs do not require prior approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved by TEA in the applicable application prior to the expenditure of funds.

Memberships in organizations substantially engaged in lobbying are unallowable.

Memberships in civic or community organizations are allowable only with prior specific approval from TEA.

NOTE: Ed-Flex programs do not require prior approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved by TEA in the applicable application prior to the expenditure of funds.

Memberships in social clubs are unallowable.

Memberships in civic or community organizations or social clubs are unallowable.

(related to the establishment or reorganization of an organization such as management consultants, accountants, attorneys, or investment consultants)

These costs must be specifically budgeted and approved in the applicable grant application prior to expending funds.

NOTE: Ed-Flex programs do not require prior approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved in the applicable grant application prior to expending funds.

TEA allows participant support costs which are reasonable and necessary to accomplish the objectives of the project.

NOTE: Ed-Flex programs do not require specific approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved in the applicable grant application prior to expending funds.

NOTE: Ed-flex programs do not require specific approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved in the applicable grant application prior to expending funds.

NOTE: Ed-flex programs do not require specific approval from TEA. For all other grant programs, these costs must be specifically budgeted and approved in the applicable grant application prior to expending funds.