The financial section of the report requests the original grant amount, actual expenditures, unspent balance, and includes a place to upload receipts and other documentation. Your receipts and documentation 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.
A. 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 idea/expenditure is allowable.
1. Materials and supplies to support the creative aging workshop(s) of the library.
2. Professional and consultant services such as those for teaching-artists that support the purposes of the grant.
3. Services to make learning opportunities more accessible. Grant funds may only be used to pay for services provided during the official grant period.
4. Marketing materials and efforts related to the library's participation in the grant and promoting workshops funded by the grant.
5. Personnel - Compensation including salaries, wages, and benefits for staff involved in planning, preparing for, and conducting the Creative Aging programming. Compensation for staff conducting the program evaluation is also allowable. This is intended to support the library with additional salary funds necessary to expand services or complete project objectives, and not replace existing salaries.
B. 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. 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 through the grant.
5. Promotional items and memorabilia, including models, gifts, and souvenirs.
6. General purpose supplies and materials including technology, which is not specifically intended to serve the creative aging community. Assistive technology and equipment is allowable.
7. Costs of entertainment, including amusement, diversion, and social activities and any associated costs are unallowable, except where specific costs that might otherwise be considered entertainment have a programmatic purpose, which is library specific, and are pre-approved in the grant application/agreement budget.