PCSGP RTAC Sub-Grant Use of FundsInformation regarding the Use of Funds for the Public Charter School Grant Program (PCSGP) Sub-Grants Regional Technical Assistance and Coaching (RTAC) Sub-Grant.
How may sub-grantees use Public Charter Schools Grant Program (PCSGP) Regional Technical Assistance and Coaching (RTAC) Sub-Grant funds?
The Public Charter Schools Grant Program (PCSGP) is a sub-grant program funded by the federal Charter Schools Program (CSP), authorized under Title IV, Part C of the Elementary and Secondary Education Act (ESEA) of 1965, as amended by the Every Student Succeeds Act (ESSA) (20 United States Code (USC) sections 7221–7221j). Pursuant to 20 USC 7221b(b)(2), PCSGP funds may be used to provide technical assistance for charter schools, including activities supported by the PCSGP Regional Technical Assistance and Coaching (RTAC) Sub-Grant.
Sub-grantees may only use sub-grant funds as stated in their approved PCSGP budget. The PCSGP funds must supplement, not supplant, existing services and may not be used to supplant federal, state, local, or nonfederal funds. Sub-grantees may not use PCSGP funds to pay for existing levels of service funded from any other source. Supplanting is the use of PCSGP funds to pay for costs that would normally be paid using state or local funds.
How may Public Charter Schools Grant Program (PCSGP) Regional Technical Assistance and Coaching (RTAC) Sub-Grant funds be used?
The RTAC Sub-Grant may be used to support the following sub-grant activity costs:
- Hourly rate for time on task for Project Manager, Fiscal Manager, Critical Friends Group (CFG) Coaches, or other Key Personnel;
- Supported by time and effort reports which must be submitted each quarter
- Mileage to and from CFG meeting, school site, and workshop locations if different from the normal worksite for sub-grant personnel;
- Travel costs, based on State of California approved rates , such as hotel, daily meal per diem, rental car fees, and fuel for any overnight travel more than 50 miles from home for sub-grant personnel, workshop presenters, and workshop participants;
- Indirect costs, at the California Department of Education (CDE)-approved indirect costs rate;
- Sub-contract costs for partner agency or workshop presenters, with prior approval of the CDE;
- Facility costs for workshops for up to 50 attendees;
- Technology support costs for virtual meeting or workshops and recording workshops;
- Costs of materials and supplies for workshop attendees or CFG participants; and
- Participant support costs including mileage to and from CFG meetings, CFG school site visits, and workshops; substitute teacher costs for classroom coverage during the school year; and teacher stipends up to $300 per day for summer workshop or CFG attendance.
If participant support costs are included in the RTAC budget, the Request for Applications (RFA) narrative must include the process for invoicing and reimbursing participant employers. All activities supported by the RTAC sub-grant must be free of charge to participants.
Object Code Budget Categories
|Object Code||Description of the Budget Category|
|1000||Certificated Salaries: Salaries that require a credential or permit issued by the Commission on Teacher Credentialing. List all certificated employees supporting RTAC Sub-Grant activities, including percentage or fraction of full-time equivalent (FTE) and rate of pay per day, month, and/or annual salary. (Funds in this category are not intended to supplant current fixed costs.)|
|2000||Classified Salaries: Salaries for services that do not require a credential or permit issued by the Commission on Teacher Credentialing. List all classified employees supporting RTAC Sub-Grant activities, including percentage of FTE, and rate of pay per day, month and/or year. (Funds in this category are not intended to supplant current fixed costs.)|
|3000||Employee Benefits: Record the employer’s contributions to retirement plans and health and welfare benefits. List and include the percentage and dollar amount for each employee benefit being claimed.|
|4000||Books and Supplies: Record expenditures for materials and supplies, and other noncapitalized material and supplies necessary to meet the objectives of the sub-grant. Copy charges must be limited to only those items needed to complete the tasks associated with the sub-grant. This category also includes supplies used in support services and auxiliary programs, publications, and subscriptions necessary to operate an office to support RTAC Sub-Grant activities. Equipment purchases are not allowed under this sub-grant.|
|5000||Services and Other Operating Expenditures: Record expenditures for travel, and CDE approved sub-contracts. Collaborating agency costs must be included under the budget object code for Contracts (5000). A signed agreement and invoice must be submitted to the CDE prior to expenses being reimbursed.
Travel and Conferences: Include expenditures incurred by/for sub-grant personnel including lodging, mileage, parking, bridge tolls, and/or car rental(s), necessary to meet the objectives of the program. Receipts are required to be kept on file by the sub-grantee for audit purposes. Travel expenses charged to the sub-grant cannot exceed California travel rates . All travel costs charged to the sub-grant must be reasonable and necessary to complete the RTAC Sub-Grant tasks. Food not associated with travel costs, per diem expenses, CANNOT be charged to the RTAC sub-grant.
|6000||Capital Outlay Equipment: Capital Outlay is not allowable under this sub-grant.|
|7000||Indirect Costs: Indirect costs are agency-wide, general management costs (i.e., activities for the direction and control of the agency as a whole). General management costs consist of administrative activities necessary for the general operation of the agency, such as accounting, budgeting, payroll preparation, personnel services, purchasing, and centralized data processing. All indirect costs must be charged against eligible program expenditures, in compliance with state and federal law and regulations, and aligned with standard accounting practices. Indirect costs are limited to the sub-grantee’s CDE-approved Indirect Cost Rate (ICR) for the applicable fiscal year in which the funds are expended. If the sub-grantee does not have a current CDE-approved ICR, and has never received one, the sub-grantee may charge indirect costs at a preliminary de minimis rate of 10 percent. For assistance in determining indirect cost rates please email PCSGPGeneral@cde.ca.gov. Please see additional information on rates, eligible program expenditures, and other guidance at Frequently Asked Questions about Indirect Costs.|
What other factors may impact eligibility of expenditures for reimbursement?
- Costs incurred must be obligated during the grant project period in order to be eligible for reimbursement. Therefore, costs related to developing the grant application or other expenditures beyond the duration of the grant project period are not allowable.
- Purchases or contracts for goods and services must follow pertinent procurement regulations. Procurement regulations ensure the appropriate use of federal funds, prevent conflicts of interest, and promote open competition between vendors offering similar goods and services. Most, if not all, purchases under the grant must comply with appropriate procurement regulations. You may find additional information on procurement in the 2022–23 Public Charter Schools Grant Program (PCSGP) Regional Technical Assistance and Coaching (RTAC) Sub-Grant Request for Applications. This requirement is provided for in the following passage from the electronic Code of Federal Regulations at Electronic Code of Federal Regulations (eCFR) .
- All purchases must be reasonable and necessary to the completion of the grant objectives. Goods and services purchased using grant funds should correlate to some need reflected in the sub-grant application. Expenses will be questioned if they appear to be unreasonable or unnecessary to the completion of the sub-grant objectives.
Are indirect costs allowable?
Yes, see additional information in Section 2 above. Indirect costs must be included in the sub-grantee’s approved Regional Technical Assistance and Coaching (RTAC) budget and may not be added through subsequent budget revisions.
What additional regulations apply to Public Charter Schools Grant Program (PCSGP) funds?
- Every Students Succeeds Act (PDF)
- Electronic Code of Federal Regulations: Uniform Guidance: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
- U.S. Department of Education Charter Schools Program Nonregulatory Guidance (DOC; Updated Jan-2014)
- U.S. Department of Education Charter Schools Program State Educational Agencies Grant Legislation, Regulations, and Guidance
- Office of Management and Budget (OMB) Circular A-21, Cost Principles for Educational Institutions
- OMB Circular A-87, Cost Principals for State, Local, and Indian Tribal Governments
- OMB Circular A-122, Cost Principles for Non-Profit Organizations
Sub-grantees are prohibited from using federal grant funds for fundraising, civil defense, legal claims against the state or federal government, and contingencies. For a detailed description of these expenditure classifications, refer to the California School Accounting Manual, 2019 Edition. Visit Definitions, Instructions, and Procedures for viewing and downloading instructions.
In an effort to provide clear guidance, the California Department of Education (CDE) has determined that the items on this list would be considered non-allowable expenditures of Public Charter Schools Grant Program (PCSGP) Regional Technical Assistance and Coaching (RTAC) Sub-Grant funds. While this is not a complete list of non-allowable items, the list does provide some guidance regarding commonly seen non-allowable expenditures. If there is a question regarding an allowable expenditure, it is advised that you contact the PCSGP Grant unit at PCSGPGeneral@cde.ca.gov.
- Contingency or “petty cash” funds
- Contributions and donations to others
- Entertainment costs of any type, including meals or banquets
- Equipment, including capital outlay equipment
- Fines and penalties such as late fees, bounced check fees
- Food is always non-allowable unless associated with per diem travel expenses when traveling more than 50 miles from home.
- Fund Raising
- Gifts, door prizes, etc.
- Grant Writer fees
- Interest and other financial costs
- Legal fees for litigation or disputes
- Post-retirement health benefit (PRHB) costs (Code of Federal Regulations, Title 2 [2 CFR] Section 200.431[h])
- Promotional items, such as T-shirts, pens, cups, key chains, and other memorabilia
- Separation leave costs (2 CFR section 200.431(b))
- Severance costs (2 CFR section 200.431(i)).
- Out of state or out of country travel
- Others, as evaluated on a case-by-case basis
All costs charged to the sub-grant must be reasonable, necessary, and allocable to meet the objectives of the grant. All requested items must also appear in the approved sub-grant application budget.
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