The financial section of the report requests the original grant amount, actual expenditures, unspent balance (if any), and includes a place to upload receipts and other documentation. Your documentated expenses must total or exceed the full grant award amount. Unused grant funds must be spent immediately or returned to the ICfL. If you have questions about eligible or ineligible expenses, documentation requirements, or need to obtain your original grant agreement please email libgrants@libraries.idaho.gov.
Allowable Expenditures. A grantee may only use program funds for allowable costs, as defined in the federal grant funds Uniform Guidance (2 C.F.R. Part 200), which includes the requirement that costs be reasonable and necessary for the accomplishment of program objectives.
The following is an abbreviated list of allowable grant expenses. It is not intended to be exhaustive or exclusive. Applicants should contact the ICfL if they are unsure if their proposed expenditure is allowable.
1. Compensation including salaries and wages for staff involved in planning, preparing for, and providing learning and enrichment programs. This is intended to support the library with additional salary funds necessary to expand services or complete project objectives, and not replace existing salaries.
2. Materials and supplies for learning and enrichment programs including technology and assistive technology devices.
3. Materials and supplies such as Personal Protective Equipment (PPE), cleaning, and sanitizing supplies necessary for safely conducting learning activities.
4. Training and education costs for staff, including related travel expenses. Costs must be directly related to the purpose and successful fulfillment of this grant.
5. Professional and consultant services such as those for translation, tutoring, guest speakers, or community partner programming.
6. Services to increase learning or make learning opportunities more accessible such as those used for technological connectivity and subscriptions. Grant funds may only be used to pay for services provided during the official grant period.
7. Advertising or publicity specifically related to the grant for (1) program outreach specific to the grant such as publishing dates and times of activities, (2) recruitment of personnel to carry out the grant; (3) procurement of goods or services to implement the grant.
Non-Allowable Expenditures. The following is an abbreviated list of non-allowable grant expenses. It is not intended to be exhaustive or exclusive. Applicants should contact the ICfL if they are unsure if a cost is allowable. The following items are not allowable grant expenses:
1. Food and beverages. However, if a partner organization provides food, or the purchase of food is funded through another source; the grantee may use staff time paid for with grant funds to prepare or distribute the food to participants. Food is allowable if used primarily as a supply in a learning activity.
2. Capital expenditures related to the purchase of real property, buildings, or motor vehicles.
3. Construction expenditures related to the improvement or expansion of buildings and facilities.
4. Advertising or publicity not related directly to the programs carried out though the grant.
5. Costs of promotional items and memorabilia, including models, gifts, and souvenirs.