Allowable and Unallowable Expenses

Purpose

Site Discretionary/Lottery Funds are the least restrictive funding source available to schools. Allocations are based on projected student enrollment and average daily attendance.

ALLOWABLE EXPENSES

• Teacher supplies
• Paper, printing, and copy machine costs
• Health supplies
• Administrative supplies
• Additional Campus Support Aides
• Overtime for classified personnel

UNALLOWABLE EXPENSES

• Gift cards
• Gifts/flowers for individuals
• Donations
• Personal celebrations

Purpose

The Local Control Funding Formula (LCFF) is California's school funding system that provides Supplemental and Concentration funding to increase or improve services for high-need student groups, including Low-Income Students, English Learners, and Foster Youth. The Local Control and Accountability Plan (LCAP) is the district's strategic plan that outlines how these funds will be used to address student needs and improve educational outcomes.

Together, LCFF and LCAP ensure that funding decisions are aligned with district priorities, student needs, and state accountability requirements. School site expenditures funded through LCFF Supplemental and Concentration funds must support the goals and actions identified in the LCAP and demonstrate how services are being increased or improved for Low-Income Students, English Learners, and Foster Youth.

School site allocations are based on Unduplicated Pupil Percentages (UPP), which are calculated using LCFF Survey data and include students identified as English Learners, eligible for Free or Reduced-Price Meals, and Foster Youth. Current-year funding allocations are based on the prior year's UPP data. All expenditures must align with the school's approved Single Plan for Student Achievement (SPSA) and support the goals, actions, and services identified to meet the needs of eligible student groups.

ALLOWABLE EXPENSES

• Intervention activities and equipment
• Software programs
• Professional development
• Release time
• Supplemental support staff
• Incentives
• Campus Support Aides (limited to the equivalent of district allocation: 6 hours up to 500 students)

unallowable expenses

• Playground equipment
• Administrative supplies and equipment
• Core program costs
• Gift cards or gifts
• Parties
• Non-educational field trips

Purpose

Title I is a federally funded program designed to support students who are most at risk of not meeting grade-level standards. Funding allocations are based on poverty levels and the number of eligible students for Free or Reduced-Price Meals identified through the LCFF Survey. All Title I expenditures must be included in the school's approved Single Plan for Student Achievement (SPSA), approved by the School Site Council (SSC), and directly support student achievement and academic growth. Title I funds must supplement, not supplant, the core educational program and be used to address identified student needs.

Key Requirements:

• No less than 85% of Title I funds must be used for Direct Student Services.

• A minimum of 1% of the allocation must be reserved for Parent and Family Engagement activities.

• Expenditures must be supplemental and may not replace services that are otherwise required.

allowable expenses (must be in spsa)

• Intervention activities and equipment
• Software programs
• Technology
• Parent and Family Engagement activities
• Professional development
• Release time 
• Supplemental support staff
• Supplemental materials and supplies to support student achievement

unallowable expenses

• Conference cancellation fees
• Required activities (e.g., ELPAC or CAASPP administration)
• Credit recovery to meet graduation requirements
• Incentives
• Open purchase orders without a detailed list of materials
• Food and refreshments
• Recognition awards
• Core program costs
• Capital outlay expenditures
• Individual equipment purchases over $5,000

Special Requirement: Curricular Trips

Curricular field trips proposed for Title I funding that could be perceived as "entertainment" require supplemental documentation and additional review prior to approval.

Required supplemental documentation may include, but is not limited to:

• Lesson plan connected to instructional objectives
• Statement of educational purpose and intent
• Explanation of academic benefits to students
• Data supporting the identified need

All requests will be subject to heightened review and scrutiny to ensure compliance with federal Title I requirements and supplemental funding guidelines.