Current through Register Vol. 47, No. 19, October 10, 2024
Section 8 CCR 1504-2-6.0 - ELIGIBLE COSTS6.1 General. A. Certain Costs Only. In order to be eligible for funds under the Act, the expenditure must be incurred by a district, BOCES or charter school in offering an SBCCOE approved CTE program and be one of the types of costs described in Sections 6.2 through 6.6 . Costs incurred are only eligible while the program is approved. If a program is approved at any part of the fiscal year, it is approved for the entire fiscal year.B. Apportionment. If equipment, books and supplies or any other item is used both in an approved program and in another program, only costs reasonably allocated to the approved program (on the basis of the percent of time spent by the instructor teaching in approved programs) are eligible costs.C. Nonduplication. Otherwise eligible costs which are reimbursed to the district from a source other than the Act must be deducted when reporting eligible costs. Such other sources include, without limitation, funds from the Colorado Department of Education or the federal government, income from programs offering services to the general public for a fee, or reimbursements from leadership club activities.D. Uniform Requests. The district has the option of not including an entire program for a school in the final report; however, the district must report all costs associated with the reported student FTE.E. Documentation of costs. Records should be maintained through the district accounting system or other means that enables the auditors to agree costs reported on the CVA Final Report match accounting records and source documentation (such as invoices or payroll records).6.2 Equipment. A. The following are eligible costs if the costs are $5,000 or greater, which must be reported in the year purchased: 1. The actual cost of purchasing, renting and leasing equipment used in learning activities in approved classes;2. The actual cost of shipping and installation of such equipment;3. The actual cost of normal repair and maintenance.B. The cost of furniture is not eligible for reimbursement unless: 1. The item is necessary to allow a special needs student to participate in the learning activities in an approved class; or2. The item is specially designed to accommodate another career and technical instructional device which cannot otherwise be used.C. Such equipment must be used in an approved program pursuant to the Administrators Handbook.6.3 Books and Supplies. The actual cost to the district of books and supplies (including equipment costing less than $5,000 per unit and operating and maintenance costs of motor vehicles) used in learning activities in approved programs, or used by program advisory committees and career and technical student organizations, are eligible costs and must be reported in the year purchased. Such books and supplies must be used in an approved program pursuant to the Administrators Handbook.6.4 Contracted Programs. A. The actual cost to the district of services purchased from another education agency or institution providing approved programs to students of the reporting district is an eligible cost. The cost of transporting students to the site of a contracted program is not an eligible cost.B. Contracted programs must be approved in the same manner pursuant to Section 3.0.C. A district which provides approved programs to students of another district may not report the FTE those students represent, and must reduce eligible costs by the amount it is paid to provide such programs.6.5 Costs of Providing Services of Instructional Personnel. A. Instructors. All instructors in approved programs, with the exception of substitute teachers, teacher aides and paraprofessionals, must possess a valid current Colorado CTE Credential issued by the Board pursuant to the Administrators Handbook. Enrollment and costs associated with an instructor (including costs of equipment and supplies in a one person program) are not eligible to claim for funding for any period of time the instructor's credentials was not current and valid.B. Administrators and Job Development/Placement Specialists. Districts may claim the eligible costs of CTE administrators and job development/placement specialists. The District's request for the approval must specify the percentage of time the administrator or specialist spends on CTE duties. Such staff must possess a valid CTE credential appropriate for the performed duties pursuant to the Administrators Handbook. Costs are not reportable for any period of time that a valid credential is not maintained.C. Eligible Costs. The following costs paid by a district for instructors and approved administrators and job development/placement specialists are eligible costs:1. Salary for time spent teaching or supporting approved programs, including any extra compensation paid to instructors for CTE duties in addition to regular duties.2. Benefit costs as defined in the Administrators Handbook.3. Official travel related to approved programs, as permitted by district policies.4. Professional development costs.D. Other Employees. The salary and benefit costs of substitute teachers, teacher aides, and paraprofessionals in approved programs are eligible costs as provided in 6.5 (1)-(5).E. Career and Technical Student Organization Costs. The following are eligible costs when paid by the school district:1. Mileage and per diem for CTE directors, administrators, teachers and chaperons attending CTE student organization events.2. Transportation, meals and lodging costs of students and staff while attending CTSO events held away from the district.3. CTSO equipment, clothing, and paraphernalia which becomes the property of the district. Items which become the property of an individual student are not eligible to claim.4. Registration fees for contests, conferences and similar events in connection with official CTSO activities.6.6 Administrative Costs. Districts may claim up to 6% of their total eligible costs to defray the administrative expenses of operating the CTE programs. Districts with a DCTS may claim up to 16% of the total eligible costs under these rules in the DCTS to defray the administrative expenses of operating the DCTS.Section 5.0 eff. 07/01/2007.Section 7.3 eff. 07/01/2008.Section 5.0 eff. 08/01/2009.Section 6.6 emer. rule eff. 11/14/2012.Section 6.6 eff. 02/14/2013.