ESEA/ESSA Request for Capital Expenditures Form (CEF)

ESEA/ESSA Request for Capital Expenditures Form (CEF)

Prior Approval from the SDE is required for all Capital Expenditures (2 CFR §200.439)
General ESEA Spending Considerations

All activities supported with ESEA funds must meet the requirements and purpose of the grant program. ESEA funds may, in certain circumstances, be used for capital expenditures with prior written approval from the SDE. Certain ESEA grant funds do contain a Supplement Not Supplant provision, which must be taken into consideration before using these funds for a capital expense.

ESEA funds are governed by the Elementary and Secondary Education Act (ESEA), as amended by the Every Student Succeeds Act (ESSA), the Uniform Grant Guidance (UGG), and the Education Department General Administrative Regulations (EDGAR). Among other requirements, all capital expenses paid with ESEA funds must be necessary, reasonable, and allocable under the circumstances (2 CFR §200.403; 2 CFR §200.404; and 2 CFR §200.405) and be pre-approved by the SDE in writing (2 CFR §200.407 and 2 CFR §200.439).

Capital assets means: (1) Tangible or intangible assets used in operations having a useful life of more than one year which are capitalized in accordance with GAAP. Capital assets include: (i) Land, buildings (facilities), equipment, and intellectual property (including software).

Capital expenditures means expenditures to acquire capital assets or expenditures to make additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that materially increase their value or useful life (2 CFR §200.1).

Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost that equals or exceeds the lesser of the capitalization level established by the recipient or subrecipient for financial statement purposes, or $10,000 (§200.1 and §200.439(2)).

Supply means all tangible personal property other than those described in the equipment definition. A computing device is a supply if the acquisition cost is below the lesser of the capitalization level established by the recipient or subrecipient for financial statement purposes or $10,000.00, regardless of the length of its useful life.

Federal, State, and LEA procurement policies and procedures must be followed.

Please complete the requested information listed below; complete one form per capital expenditure request.
LEA Name*
LEA Number*
Type and Cost of Capital Expenditure
What is being purchased?*
Cost of Purchase*
Total ESEA funds on this expenditure (If using more than one ESEA grant fund, submit this approved form for each reimbursement request)
Total ESEA Funds*
Put the total amount of the capital expense that is being charged to the federal grant
Which ESEA grant is this capital expense being charged to?*

Title I-A: Improving Basic ProgramsTitle I-A: School ImprovementTitle I-A: Homeless Set-AsideTitle I-C: Education of Migratory ChildrenTitle I-D: Neglected, Delinquent, or At-RiskTitle IV-A: Student Support and Academic EnrichmentTitle V-B: Rural EducationTitle IX-A: Education for Homeless SubgrantOther
Please provide a breakdown of expected expenses (include breakdown by grant program, if needed)*
Briefly identify how this expenditure meets the purpose of the grant program(s) being used:*
Briefly describe the procurement process for this expenditure:*
Approximate useful lifespan of item*
What is the disposition plan for this item after its useful life is achieved? See 2 CFR §200.313(e)(2)*
I attest that State and Federal procurement processes shall be followed (2 CFR §200.318). *
Superintendent's Signature*

Clear
Date*

MonthDayYear
Date
Superintendent's Email*
example@example.com
Name of person submitting form IF different from Superintendent

First NameLast Name
Date

MonthDayYear
Date
Email
example@example.com
FOR SDE USE ONLY
SDE approval by

First NameLast Name
SDE Signature

Clear
Date

MonthDayYear
Date
Should be Empty:

ESEA/ESSA Request for Capital Expenditures Form (CEF)

Type and Cost of Capital Expenditure

Total ESEA funds on this expenditure (If using more than one ESEA grant fund, submit this approved form for each reimbursement request)

FOR SDE USE ONLY