| Items of Cost |
OMB Circular
A-87
State and Local Governments
(i.e., school districts, ESCs, and open enrollment charter
schools operated by a governmental entity) |
OMB Circular A-122
Non-Profit Organizations
(i.e., includes open enrollment charter schools operated by
a non-profit organization) |
OMB Circular A-21
Educational Institutions (i.e., institutions of higher education)
(i.e., includes open enrollment charter schools operated by
a college/university) |
| Insurance and Indemnity |
Insurance is allowable when pursuant to the grant award
and when in accordance with the governmental unit's policy
and sound business practice.
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 is allowable when pursuant to the grant award
and when in accordance with the organization's policy and sound
business practice.
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 is allowable when pursuant to the grant award
and when in accordance with the institution's policy and sound
business practice.
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. |
| Organization Costs
(related to the establishment or reorganization of an organization
such as management consultants, accountants, attorneys, or
investment consultants) |
Not addressed. |
Allowable only with specific approval from TEA for costs
associated with establishment or reorganization of organization.
These costs must be specifically budgeted and approved
in the applicable grant application prior to expending funds. |
Not addressed. |
| Participant Support
Costs (such as stipends, travel, registration fees, etc.) |
Not addressed in OMB Circular A-87. TEA allows participant
support costs which are reasonable and necessary to accomplish
the objectives of the project. |
Allowable only with 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 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. |
Not addressed in OMB Circular A-21. TEA allows participant
support costs which are reasonable and necessary to accomplish
the objectives of the project. |
| Patents |
Not addressed. |
Allowable if required by grant agreement and as specified
in OMB A-122. |
Allowable if required by grant agreement and as specified
in OMB A-21. |
| Plant Security Costs |
Not addressed. |
Allowable where directly related to the conduct of grant
activities. |
Allowable where directly related to the conduct of grant
activities. |
| Pre-Award (Pre-Agreement)
Costs |
Unallowable unless specific approval is
given by TEA.
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. |
Unallowable unless specific approval is
given by TEA.
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. |
Unallowable unless specific approval is
given by TEA.
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. |
| Pre-Award (Pre-Agreement)
Costs (cont'd) |
Pre-award costs are allowable only to the extent that they
would have been allowable if incurred after the effective date
of the award. |
Pre-award costs are allowable only to the extent that they
would have been allowable if incurred after the effective date
of the award. |
Pre-award costs are allowable only to the extent that they
would have been allowable if incurred after the effective date
of the award. |
| Professional and
Consultant Services |
Allowable when provided by non-employees and when the grantee
organization does not possess the expertise.
"Honorariums" are not allowable costs in Texas.
The term "fee" must be used in lieu of honorarium
in all accounting records and consultant agreements. |
Allowable when provided by non-employees and when the grantee
organization does not possess the expertise. Refer to OMB A-122
for additional specifications.
"Honorariums" are not allowable costs in Texas.
The term "fee" must be used in lieu of honorarium
in all accounting records and consultant agreements. |
Allowable when provided by non-employees and when the grantee
organization does not possess the expertise. Refer to OMB A-21
for additional specifications.
"Honorariums" are not allowable costs in Texas.
The term "fee" must be used in lieu of honorarium
in all accounting records and consultant agreements. |
| Promotional Items
(such as T-shirts, caps, tote bags, key chains, etc.) |
Unallowable. |
Unallowable. |
Unallowable. |
| Proposal Costs (i.e.,
preparing grant applications/proposals) |
The cost of preparing grant applications for continuing
formula entitlement grant programs is allowable as a
pre-award cost requiring 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.
TEA does not allow costs of preparing grant applications/
proposals for competitive discretionary grants.
Costs for preparing applications/
proposals to obtain other grant monies
are not allowable. |
The cost of preparing grant applications for continuing
formula entitlement grant programs is allowable as a
pre-award cost requiring 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.
TEA does not allow costs of preparing grant applications/
proposals for competitive discretionary grants.
Costs for preparing applications/
proposals to obtain other grant monies
are not allowable. |
The cost of preparing grant applications for continuing
formula entitlement grant programs is allowable as a pre-award
cost requiring 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.
TEA does not allow costs of preparing grant applications/
proposals for competitive discretionary grants.
Costs for preparing applications/
proposals to obtain other grant monies
are not allowable. |
| Public Relations |
Allowable only when specifically required by the grant award;
for communicating with the public with regard to grant activities;
or to keep the public informed on matters of public concern
and as specified in OMB A-87, Attachment B, section 2.d.
Costs of public relations designed solely to promote the
LEA are unallowable. |
Allowable only when specifically required by the grant award;
for communicating with the public with regard to grant activities;
or to keep the public informed on matters of public concern
and as specified in OMB A-122, Attachment B, section 1.
Costs of public relations designed solely to promote the
organization are unallowable. |
Allowable only when specifically required by the grant award;
for communicating with the public with regard to grant activities;
or to keep the public informed on matters of public concern
and as specified in OMB A-21, section J.1.
Costs of public relations designed solely to promote the
institution are unallowable. |
| Publication and
Printing Costs (includes distribution and mailing of publications) |
Allowable. |
Allowable as indirect costs. Allowable as direct cost to
grant program only with specific approval from TEA.
NOTE: Ed-Flex programs do not require specific approval
from TEA. For all other grant programs, these costs be specifically
budgeted and approved in the applicable grant application
prior to expending funds. |
Not addressed. |
| Rearrangements and
Alterations |
Allowable for ordinary alterations unless prohibited in
program requirements. Prior approval required by TEA if costs
are incurred specifically for a grant. These costs must be
specifically budgeted and approved in the applicable grant
application prior to expending funds. |
Allowable for ordinary alterations unless prohibited in
program requirements. Prior approval required by TEA if costs
are incurred specifically for a grant. These costs must be
specifically budgeted and approved in the applicable grant
application prior to expending funds. |
Allowable for ordinary alterations unless prohibited in
program requirements. Prior approval required by TEA if costs
are incurred specifically for a grant. These costs must be
specifically budgeted and approved in the applicable grant
application prior to expending funds. |
| Reconversion Costs |
Allowable to restore facility to condition existing immediately
prior to the grant award (less costs related to normal wear
and tear). |
Allowable to restore facility to condition existing immediately
prior to the grant award (less costs related to normal wear
and tear). |
Allowable to restore facility to condition existing immediately
prior to the grant award (less costs related to normal wear
and tear). |
| Recruiting and Relocation
Costs |
Not addressed. |
Allowable as specified in OMB A-122. |
Allowable as specified in OMB A-21. |
| Reference Materials |
Not specifically addressed, but allowable when related to
the grant program. |
Not specifically addressed, but allowable when related to
the grant program. |
Not specifically addressed, but allowable when related to
the grant program. |
| Rental Costs |
Allowable to the extent that the rates are comparable to
that of other rental property in the locale and as specified
in OMB A-87. |
Allowable to the extent that the rates are comparable to
that of other rental property in the locale and as specified
in OMB A-122. |
Allowable to the extent that the rates are comparable to
that of other rental property in the locale and as specified
in OMB A-21. |
| Royalties and Other
Costs for Use of Patents |
Not addressed. |
Allowable as specified in OMB A-122 |
Allowable as specified in OMB A-21. |
| Sabbatical Leave
Cost |
Not addressed. |
Not addressed. |
Allowable provided Institution has uniform policy. |
| Scholarships and
Student Aid Costs |
Not addressed. |
Not addressed. |
Allowable only when the purpose of the grant is to provide
training to selected participants and with specific approval
from TEA as specified in OMB A-21. |
| Selling and Marketing |
Not addressed. |
Unallowable for selling or marketing any
products or services of the organization.
Allowable as direct costs with specific approval from TEA
when they are necessary for the performance of the grant
program. |
Unallowable. |
| Severance Pay |
Allowable if required by law, employer-employee agreement,
or agency policy as specified in OMB A-87, section 11 g. Specific
prior approval required from TEA on a case-by-case basis for
unusual or mass layoff costs |
Allowable if required by law, employer-employee agreement,
or agency policy as specified in OMB A-122. Specific prior
approval required from TEA on a case-by-case basis for unusual
or mass layoff costs. |
Allowable if required by law, employer-employee agreement,
or agency policy as specified in OMB A-21. Specific prior approval
required from TEA on a case-by-case basis for unusual or mass
layoff costs. |
| Souvenirs |
Unallowable . |
Unallowable . |
Unallowable . |
| Specialized Service
Facilities |
Not addressed. |
Allowable as specified in OMB A-122 |
Allowable as specified in OMB A-21. |
| Student Activity
Cost |
Not addressed. |
Not addressed. |
Unallowable unless specifically approved
by TEA as part of the grant agreement. These costs must be
specifically budgeted and approved in the applicable application
prior to expenditures. |
| Subscriptions |
Allowable for business, professional, and technical periodicals
when related to grant program. Subscriptions must be in the
name of the grantee organization and not in the name of an
individual. |
Allowable for business, professional, and technical periodicals
when related to grant program. Subscriptions must be in the
name of the grantee organization and not in the name of an
individual. |
Allowable for business, professional, and technical periodicals
when related to grant program. Subscriptions must be in the
name of the grantee organization and not in the name of an
individual. |
| Taxes |
Allowable except for self-assessed taxes |
Allowable as specified in OMB A-122 |
Allowable as specified in OMB A-21. |
| Termination of Grant
Award |
Not addressed. |
Allowable as specified in OMB A-122 |
Allowable as specified in OMB A-21. |
| Training and Education |
Training for employee development is allowable.
Although not addressed in OMB A-87, college level courses
are allowable only when the courses are relative to the field
in which the employee is now working or may reasonably be
expected to work. |
Training for employee development is allowable.
College level courses are allowable only when the courses
are relative to the field in which the employee is now working
or may reasonably be expected to work and are limited to
the restrictions in OMB A-122. |
Although not specifically addressed in OMB A-21, training
for employee development is allowable.
College level courses are allowable only when the courses
are relative to the field in which the employee is now working
or may reasonably be expected to work. |
| Transportation of
Goods |
Allowable for transporting goods purchased with grant funds. |
Allowable for transporting goods purchased with grant funds. |
Allowable for transporting goods purchased with grant funds. |
| Travel Costs (for
employees) |
Allowable for employees traveling on official business incident
to grant program.
Costs may not exceed maximum allowable rates for in-state
or out-of-state travel.
In-State Travel :
Mileage not to exceed 35 cents per mile
or local policy, whichever is less. Airfare at
lowest available airfare.
Car rental (allowable only where rental
car is more cost effective than other transportation such
as taxi or shuttle).
Actual cost of lodging not to exceed $80
per night.
Actual cost of meals not to exceed $30
per day.
Registration fees to attend conferences/seminars.
Out-of-State Travel :
Reimbursement for mileage may not exceed the rate established
by the Texas Comptroller or local policy, whichever is less.
Airfare at lowest available airfare.
Car rental (allowable only where rental
car is more cost effective than other transportation such
as taxi or shuttle).
Actual cost of lodging and mealsnot
to exceed federal government rates for the locale.
For all travel, if local policy is less, reimbursement
may not exceed local policy . If local
policy is more, any amount above the maximum allowable
state rates must be paid from state or local sources. |
Allowable for employees traveling on official business incident
to grant program.
Costs may not exceed maximum allowable rates for in-state
or out-of-state travel.
In-State Travel :
Mileage not to exceed 35 cents per mile
or local policy, whichever is less. Airfare at
lowest available airfare.
Car rental (allowable only where rental
car is more cost effective than other transportation such
as taxi or shuttle).
Actual cost of lodging not to exceed $80
per night.
Actual cost of meals not to exceed $30
per day.
Registration fees to attend conferences/seminars.
Out-of-State Travel :
Reimbursement for mileage may not exceed the rate established
by the Texas Comptroller or local policy, whichever is less.
Airfare at lowest available airfare.
Car rental (allowable only where rental
car is more cost effective than other transportation such
as taxi or shuttle).
Actual cost of lodging and mealsnot
to exceed federal government rates for the locale.
For all travel, if local policy is less, reimbursement
may not exceed local policy . If local
policy is more, any amount above the maximum allowable
state rates must be paid from state or local sources. |
Allowable for employees traveling on official business incident
to grant program.
Costs may not exceed maximum allowable rates for in-state
or out-of-state travel.
In-State Travel :
Mileage not to exceed 35 cents per mile
or local policy, whichever is less. Airfare at
lowest available airfare.
Car rental (allowable only where rental
car is more cost effective than other transportation such
as taxi or shuttle).
Actual cost of lodging not to exceed $80
per night.
Actual cost of meals not to exceed $30
per day.
Registration fees to attend conferences/seminars.
Out-of-State Travel :
Reimbursement for mileage may not exceed the rate established
by the Texas Comptroller or local policy, whichever is less.
Airfare at lowest available airfare.
Car rental (allowable only where rental
car is more cost effective than other transportation such
as taxi or shuttle).
Actual cost of lodging and mealsnot
to exceed federal government rates for the locale.
For all travel, if local policy is less, reimbursement
may not exceed local policy . If local
policy is more, any amount above the maximum allowable
state rates must be paid from state or local sources. |
| Travel Costs (for
employees) (continued) |
Specific approval required for travel of officials (i.e.,
Supt., Exec. Dir., etc.). For all other programs except Ed-Flex
programs, such costs must be budgeted in the applicable application
and approved by TEA prior to expenditure of funds. NOTE: Ed-Flex
programs do not require specific approval.
Air travel by other than commercial airlines is unallowable. |
Specific approval required for travel of officials (i.e.,
Supt., Exec. Dir., etc.). For all other programs except Ed-Flex
programs, such costs must be budgeted in the applicable application
and approved by TEA prior to expenditure of funds. NOTE: Ed-Flex
programs do not require specific approval. |
Specific approval required for travel of officials (i.e.,
Supt., Exec. Dir., etc.). For all other programs except Ed-Flex
programs, such costs must be budgeted in the applicable application
and approved by TEA prior to expenditure of funds. NOTE: Ed-Flex
programs do not require specific approval. |
| Trustees |
Not addressed. |
Travel costs pertaining to the conduct of grant activities
are allowable. |
Travel costs pertaining to the conduct of grant activities
are allowable. |
| Tuition and fees
related to tuition |
Allowable as it pertains specifically to the grant program. |
Not specifically addressed, but allowable as it pertains
to the grant program. |
Not specifically addressed, but allowable as it pertains
to the grant program. |
| Underrecovery of
Costs under Federal Agreements |
Unallowable . |
Not addressed. |
Not addressed. |
| Utilities |
Allowable for grant activities conducted before or after
school, weekends, or during the summer. |
Allowable for grant activities conducted before or after
school, weekends, or during the summer. |
Allowable for grant activities conducted before or after
school, weekends, or during the summer. |
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