Oswego City School District
120 East First Street
Oswego, New York 13126
Phone: 315-341-2000

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Adoption Date: 12/20/2011
5000 - NON-INSTRUCTIONAL/BUSINESS OPERATIONS

FISCAL ACCOUNTING AND REPORTING
5550 Maintenance of Fiscal Effort (Title I Programs)

A Local Educational Agency (LEA) may receive its full allocation of Title I funds if the combined fiscal effort per student or the aggregate expenditures of state and local funds with respect to the provision of free public education in the LEA for the preceding fiscal year was not less than ninety percent (90%) of the combined fiscal effort per student or the aggregate expenditures for the second preceding fiscal year.

 

In determining an LEA's compliance with the maintenance of effort requirement, the State Educational Agency (SEA) shall consider the LEA's expenditures from state and local funds for free public education. These include expenditures for administration, instruction, attendance, health services, student transportation services, plant operation and maintenance, fixed charges, and net expenditures to cover deficits for food services and student body activities.

 

The SEA shall not consider the following expenditures in determining an LEA's compliance with the maintenance of effort requirements:

 

         a)      Any expenditures for community services, capital outlay, and debt service;

 

         b)      Any expenditures made from funds provided by the federal government for which the LEA is required to account to the federal government directly or through the SEA.

 

The Board of Education assigns the School Business Official the responsibility of reviewing, as part of the budgeting process, combined fiscal effort so that expenditures of state and local funds with respect to the provision of free public education per student and in the aggregate for any fiscal year are not budgeted at less than ninety percent (90%) of the combined fiscal effort per student or the aggregate of expenditures for the preceding fiscal year.


Policy References:
Title I of the Elementary and Secondary Education Act of 1965, as amended by the No Child Left Behind Act
of 2001
34 Code of Federal Regulations (CFR) Part 200