Capital Outlay Form by pnd13583

VIEWS: 24 PAGES: 3

Capital Outlay Form document sample

More Info
									                 MISSOURI DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION
                 SPECIAL EDUCATION FUNDS MANAGEMENT
                 P.O. Box 480
                 Jefferson City, Missouri 65102 0480
                 Phone: (573) 751 0622

               CAPITAL OUTLAY PURCHASE APPROVAL FOR ECSE ARRA FUNDS
This form is subject to change based on guidance and directives issued by the U.S. Department of Education Office of
Special Education (OSEP) and the Office of Budget and Management (OMB). ARRA funds must be expended by
September 30, 2011.

        District Name:
         District Code:
        Contact Name:
        Contact Email:

The Individuals with Disabilities Education Act (IDEA) authorizes the use of IDEA funds, (including Early Childhood
Special Education American Recovery and Reinvestment Act funds) for construction or alteration of facilities if the
program would be improved by allowing funds to be used for those purposes. The LEA must obtain approval from the
state prior to the expenditure.

OSEP does not allow Federal ECSE ARRA funds to be used for ADA compliance issues unless the
improvement/alteration is tied to a specific special education student in a wheelchair or utilizing a walker,
and even then may need to be prorated.

This form shall be utilized for obtaining prior approval from DESE. Districts must complete the following
sections and submit to DESE prior to obligating funds for construction, alteration/renovation, real estate, or
buses/vehicle purchases. Districts will report the expenditures for construction, alteration/renovation, and real
estate under Function Code 4000, object code 6500 on the budget grid of the ePeGs for ECSE ARRA application.
The portion of vehicles and buses purchased for the Special Education programs shall be reported under
function code 2558, object code 6500 on the budget application.

Definitions:
    Construction: building a new structure.
    Alteration / Renovation: changing an existing LEA owned structure.
    Real Estate: purchasing a structure or land.

The district must complete the budget grid below.
                                                          Alteration/
         Classification             Construction                               Real Estate        Buses/ Vehicles
                                                          Renovation
 Preliminary Expense
 Land, Structure, Right of Way
 Architectural Fees
 Project Inspection Fees
 Land Development
 Relocation Expense
 Demolition and Removal
 Construction Costs
 Equipment
 TOTAL COST
 Percentage of ECSE ARRA
 Share (Must Enter a %)
 ECSE ARRA Reimbursed Amount
If actual expenditures exceed 10% of the estimated cost, a new CAPITAL OUTLAY PURCHASE APPROVAL ECSE
ARRA FUNDS form must be submitted. The actual cost must not exceed the district’s ECSE ARRA allocation for
FY10. If purchase is not specifically for special education students, the cost must be prorated based on the
number of special education students compared to the total population.

If purchasing as bus, briefly describe the purpose and how it will be used. If the bus will be used by
non special education students, the cost must be prorated. Explain the specific cost allocation method (and
student counts) used by the LEA to allocate costs applicable to ECSE funds. The proration method shall be
rational, reasonable, and practical. For instance, take the number of special education students on the route
compared to the total population of the route to determine a proration percentage.




For construction/alteration/renovation, describe what specific district building or space is affected (if
 applicable). If space will be used by non special education students, the cost must be prorated. Explain the
 specific cost allocation method used by the LEA to allocate costs applicable to ECSE funds. Not all special
 education students may be used in every allocation method. The proration method shall be rational,
reasonable, and practical. Proration should be based on the number of students utilizing the facility/item, not
 on the district’s incidence rate. For example, in renovating a gymnasium for an adaptive PE program, only
 the number of students participating in the adaptive PE program should be used in determining the
 proration percentage, not the total incidence rate.




Provide an estimated project start and finish date for construction/alteration/renovation projects as applicable.
If the date is prior to the date of approval, the project will not be approved.




Provide an estimated final invoice submission date.

THE DISTRICT MUST ASSURE COMPLIANCE AND UNDERSTANDING OF THE FOLLOWING:

U.S. OFFICE OF MANAGEMENT AND BUDGET (OMB) CIRCULAR A87 GENERAL REQUIREMENTS
    x Be necessary and reasonable for proper and efficient performance and administration of Federal awards.
    x Be allocable to Federal awards under the provisions of OMB Circular A 87 (2 CFR Part 225).
    x Be authorized or not prohibited under state or local laws or regulations.
    x Conform to any limitations or exclusions set forth in OMB Circular A 87, Federal laws, terms and conditions of
        the Federal award, or other governing regulations as to types or amounts of cost items.
    x Be consistent with policies, regulations, and procedures that apply uniformly to both Federal awards and
        other activities of the governmental unit.
    x Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other
        cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an
        indirect cost.
    x Except as otherwise provided for in OMB Circular A 87, be determined in accordance with generally accepted
        accounting principles.
    x   Not be included as a cost or used to meet cost sharing or matching requirements of any other Federal award
        in either the current or a prior period, except as specifically provided by Federal law or regulation.
    x   Be the net of all applicable credits.
    x   Be adequately documented.

EDUCATION DEPARTMENT GENERAL ADMINISTRATIVE REGULATIONS (EDGAR)
   x 75.601 Applicant’s Assessment of Environmental Impact
   x 75.601 Evaluation of historic sites must be described in the application
   x 75.603 Grantee’s title to site.
   x 75.604 Availability of cost sharing funds.
   x 75.605 Beginning the construction.
   x 75.606 Completing the construction.
   x 75.607 General considerations in designing facilities and carrying out construction.
   x 75.608 Areas in the facilities for cultural activities.
   x 75.609 Comply with safety and health standards.
   x 75.610 Access by the handicapped
   x 75.611 Avoidance of flood hazards.
   x 75.612 Supervision and Inspection by the grantee.
   x 75.613 Relocation assistance by the grantee.
   x 75.614 Grantee must have operational funds.
   x 75.616 Energy Conservation

UNIFORM FEDERAL ACCESSIBILITY STANDARDS or the AMERICANS WITH DISABILITIES ACCESSIBILITY GUIDELINES FOR
BUILDINGS AND FACILITIES

ARRA SECTION 1605 AMERICAN IRON, STEEL AND MANUFACTURED GOODS

ARRA SECTION 1606 WAGE RATE PROVISIONS

If approved construction/alteration/renovation project extends beyond the ARRA liquidation deadline, the LEA
understands it must use district funds other than ARRA funds to complete the project.

Note: Districts must retain documentation that these assurances have been complied with; this will facilitate
future auditing or monitoring by DESE and/or Federal Government.

CERTIFICATION AND AGREEMENT TO COMPLY WITH THE SPECIFIC REQUIREMENTS RELATING TO CONSTRUCTION
OF FACILITIES. By signing the below agreement, the superintendent, to the best of their knowledge, agrees to
comply with specific requirements stated above relating to any construction, alteration/renovation, real estate, or
bus purchases using IDEA funds including ECSE ARRA funds.

_________________________________________________                                   _____________
District Name                                                                       District Code

_________________________________________________                                   _____________
Superintendent Signature                                                            Date

__________________________________________________                                  ______________
Division Approval Signature                                                         Date


Please fax completed forms to the Special Education Funds Management section at (573) 526 5946. Districts will
receive an email upon receipt.

								
To top