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with respect to work-study programs in $ 104.33 Determination of fiscal year's $ 104.45(b).

allotment to which expenditure is (30 F.R. 8268, June 29, 1965)

chargeable.

(a) Each allotment or reallotment to $ 104.30 Allotment availability.

a State under the acts is made with reFederal funds allotted or reallotted to spect to a fiscal year commencing on July a State under the acts shall be available 1 and ending the following June 30. only for expenditures for program ac- (b) For the purpose of earning the tivities or construction projects which Federal allotments under the acts, State are carried on under the plan and which and local laws and regulations shall be are attributable to the fiscal year for followed by the State in determining to which such allotments or reallotments which Federal fiscal year an expenditure are made. (See $ 104.33.)

by the State board, local educational (30 F.R. 8268, June 29, 1965)

agency, or other participating agency or

institution is chargeable, except as pro§ 104.31 Application of State rules. vided in paragraphs (c), (d), and the Subject to the provisions and limita

last sentence in this paragraph. Each tions of the acts and regulations in this

State shall therefore use the accounting part, Federal financial participation un

basis applicable to its State or local acder the State plan shall be available only

counting. The state plan shall specify for expenditures made in accordance

for State and local expenditures the par

ticular accounting basis to be so used with applicable State and local laws, rules, regulations, and standards govern

indicating precisely the acts or occuring expenditures by the States and their

rences necessary to charge an expendipolitical subdivisions, or agencies thereof.

ture to a particular time period for States

or local purposes, and cite the authority § 104.32 State fiscal and accounting under State law for such a basis. If the procedures.

State or local educational agencies utilize

a basis other than a cash accounting (a) General. The State plan shall set forth such fiscal control and fund ac

basis, the State plan shall indicate the

time period or other factors governing counting procedures as may be necessary to assure proper disbursement of and ac

the liquidation of obligations. In order

for the State or local educational agencounting for Federal funds paid to the States, including such funds paid by the

cies to be on an obligation basis, an obliState to local educational agencies.

gation shall mean only a bona fide com

mitment which is supported by a contract Such procedures shall be in accordance

or other evidence of legal liability conwith applicable State laws and regula- sistant with State purchasing procetions which shall be set forth in the plan dures. or an appendix thereto. Accounts and

(c) For the purpose of the regulations supporting documents relating to any of this part, an "expenditure" shall not vocational education program involving include administrative approval of a proFederal financial participation shall be gram or project by the State board or adequate to permit an accurate and ex- local educational agency, or the advance peditious audit of the program.

or reimbursement by the State board of (b) Audit of local expenditures. All funds which are or will be expended by expenditures of local educational agen- a local educational agency or other parcies claimed for Federal financial par- ticipating agency or institution under ticipation shall be audited either by the the State plan. None of such actions State or by appropriate auditors at the may be used as a basis for determining to local level. The State plan shall indi- which Federal fiscal year an expenditure cate how the expenditures of local edu- by such board, agency, or institution is cational agencies and other agencies par- chargeable for the purpose of earning ticipating in the State plan will be the Federal allotment, except as proaudited; and, if the audit is to be carried vided in paragraph (d) with respect to out at the local level, how the State construction projects and paragraph (e) agency will secure information necessary with respect to work-study programs. to assure proper use of funds expended (d) Notwithstanding the provisions of under the Acts by such local educational paragraphs (b) and (c) of this section, agencies.

the State plan shall specify the basis for

charging costs of construction to a Federal fiscal year which indicates precisely the acts or occurrences necessary to charge such costs to a particular time or time period and which is not in conflict with State and local laws, rules, regulations, and standards. (See $ 104.31.) If such a basis results in charging the costs of construction to a date prior to that of entering into a construction contract, the State plan shall also indicate within what reasonable period of time after the date of charging the Federal allotment such construction contract must be entered into.

(e) Notwithstanding the provisions of paragraphs (b) and (c) of this section, expenditures for special summer workstudy projects shall be charged to the allotment under section 13 of the Act for the fiscal year in which such projects have been approved for expenditure during the months of July and August Immediately following such fiscal year. (30 F.R. 8268, June 29, 1965) $ 104.34 Payment of funds to local edu.

cational agency. The State plan shall provide whether funds are paid to local educational agencies or other agencies and institutions concerned with vocational education under the State plan on the basis of either (a) a reimbursement for actual expenditures already incurred or (b) an advance prior to the expenditure of funds, or both. Under the SmithHughes and title I of the George-Barden Acts, no funds may be used to make payments in advance of expenditures. 8 104.35 Proration of costs.

To cover situations where an expenditure is only partly attributable to an eligible purpose or activity under the State plan or where an expenditure is attributable to two or more eligible purposes or activities, the State plan shall specify a justifiable basis for identifying such expenditures and the method to be used in prorating the expenditure between the eligible and non-eligible purposes or activities or among the various eligible and non-eligible activities, as the case may be. The State board shall also maintain records, documented on an after-the-fact basis, to substantiate the proration of expenditures for applicable Items such as salaries, travel, rent, supplies, and equipment. (See also $ 104.44 and (b) and (c).)

8 104.36 Fiscal audit and retention of

records. All fiscal transactions by a State which involve Federal funds under the acts are subject to audit by the Commissioner in order to determine whether expenditures have been made in accordance with the acts, the regulations in this part, and the State plan. State and local educational agencies receiving grants under the acts shall keep accessible and intact all records supporting claims for Federal grants or relating to the accountability of the grantee for expenditures of Federal grants and of matching funds, until notified of the completion of program reviews and of the fiscal audit covering such records. Inventory and records supporting accountability for and disposition of school facilities constructed and nonconsumable equipment costing $100 or more purchased under the State plan (whether from Federal or matching funds) shall be maintained until notified in writing of the completion of the review and audit covering the disposition of such school facilities and equipment. $ 104.37 Disposition of facilities and

equipment. (a) Whenever area vocational educa. tion school facilities or items of equipment, each initially costing $100 or more, in which cost the Federal Government has participated (whether with funds derived from Federal grants or State or local matching funds), are sold or no longer used for a purpose permitted under the acts, the Federal Government shall be credited with its proportionate share of the value of such facilities and equipment at that time, the value being determined on the basis of the sale price in the case of a bona fide sale or on the fair market value in the case of discontinuance of use or diversion for other than vocational education purposes.

(b) Inventories and records are required to be kept for all area vocational education school facilities or items of equipment, as described in paragraph (a) of this section. Although the title to such facilities and equipment may rest with either the State board or & local educational agency, the State board is responsible for having avallable in the State office information sufficient for & determination of whether such facilities and equipment continue to be used for & purpose provided for under the Acts.

MATCHING REQUIREMENTS AND PURPOSES § 104.38 Matching of Federal funds;

amounts required. (a) The acts require that, for each dollar of Federal funds expended under the State plan, at least a dollar of State or local funds, or both, be expended for the same purpose, except as provided in paragraph (b) of this section.

(b) In fiscal years 1965 and 1966, Federal funds allotted under section 13 (a) (2) of the 1963 Act for work-study program (see § 104.41(c)) need not be matched by State or local funds. In fiscal years 1967 and 1968, every three dollar of Federal funds must be matched by one dollar of State or local funds. $ 104.39 Sources of matching funds.

(a) Only public funds may be used for expenditures under the plan. In addition to appropriated funds, such funds

may include funds derived from donastions by private organizations or indi

viduals which are deposited in accordance with State or local law to the account of the State board or local educational agency without such conditions or restrictions on their use as would negate their character as public funds.

(b) Tuition and fees collected from students enrolled in a course may not be used as State or local funds for the purpose of matching the Federal funds. 8 104.40 Basis for matching.

(a) Except as provided in paragraph (b) of this section, matching of Federal funds with State or local funds for each of the purposes set forth in § 104.41 may be on a State-wide basis. It is not necessary that Federal funds be matched by State or local funds for each individual school or class only the totals for the State are to be considered.

(b) Matching of Federal funds allocated for construction of area vocational education school facilities (see $ 104.41 (b) (5)) must be on a project basis. This means that every dollar of Federal funds must be matched with a dollar of State or local funds for each area vocational education school facility project supported by Federal funds in the State.

(c) State or local funds used to match Federal funds may be expended only for programs which meet all the conditions and requirements of the acts, regulations, and State plan. This means that every school, class, or other vocational educa

tion activity supported in whole or in part by State or local funds used for matching must meet the same conditions and requirements as those supported by Federal funds. The State's annual report submitted pursuant to $ 104.55(a) shall indicate and describe the expenditures of Federal, State, or local funds used for matching Federal funds. § 104.41 Matching purposes.

(a) In matching Federal funds with State or local funds, a "matching purpose" means an area of activities or of expenditures within which Federal funds alloted to the States under the acts must be matched by State and local funds in accordance with the provisions of $ 104.38. A matching purpose may either embrace (1) an entire allotment of Federal funds to the State under the acts, or (2) a portion of such allotment which the acts require to be applied only to certain types of activities or expenditures. (See $ 104.42.)

(b) Under the provisions of section 4(a) of the 1963 Act, the matching purposes are:

(1) Vocational education for persons attending high school.

(2) Vocational education for persons who have completed or left high school and who are available for full-time study in preparation for entering the labor market.

(3) Vocational education for persons who have already entered the labor mar. ket and who need training or retraining to achieve stability or advancement in employment.

(4) Vocational education for persons who have academic, socio-economic, or other handicaps that prevent them from succeeding in the regular vocational education programs provided for in subparagraphs (1), (2), and (3) of this paragraph.

(5) Construction of area vocational education school facilities.

(6) Ancillary services and activities to assure quality in all vocational education programs.

(c) Under the provisions of section 13 of the 1963 Act, the matching purposes are:

(1) Compensation of students in work. study programs.

(2) Development and administration of State plan provisions for work-study programs.

(d) Under the provisions of the each subsequent fiscal year may be used George-Barden Act, the matching pur only: poses are:

(a) For vocational education for per(1) Vocational education in agricul sons who have completed or left high ture.

school and who are available for full(2) Vocational education in home eco time study in preparation for enternomics preparing students for gainful ing the labor market as specified in employment.

$ 104.41(b) (2); or (3) Vocational education in home eco (6) For constructing area vocational nomics preparing students for useful education school facilities as specified in employment in the home.

$ 104.41 (b) (5); or (4) Vocational education in trades (c) For both. and industry.

(ii) At least 3 percent of each State (5) Vocational education in distribu allotment may be used only for ancillary tive occupations.

services and activities as specified in (6) Vocational education in fishery § 104.41(b) (6). trades and distribute occupations (2) The Commissioner may, upon the therein.

request of a State, permit the State to (7) Vocational education in health use a smaller percentage of its allotment occupations under title II of the George in any fiscal year for one or more of the Barden Act.

matching purposes specified in subpara(8) Technical education programs un graph (1) of this paragraph if he deterder title III of the George-Barden Act. mines that such smaller percentage will (e) Matching purposes under

the adequately meet such purposes in the Smith-Hughes Act are:

State. (1) Salaries of teachers, supervisors, (b) Allotment under section 13 of the or directors of agricultural subjects. 1963 Act. Funds allotted to the States

(2) Salaries of teachers of trade and under section 13 of the 1963 Act for Industrial subjects.

work-study programs may be allocated (3) Salaries of teachers of home eco by the States to each matching purpose nomics subjects preparing students for set forth in § 104.41(c), provided that gainful employment in (1) part-time no more than 1 percent of such allotschools or classes or (11) other than part ment $10,000 (whichever is the time schools or classes.

greater) may be used for develop(4) Salaries of teachers of home eco ment and administration of the supnomics subjects preparing students for plementary State plan as specified in useful employment in the home in (1) § 104.41(c)(2). part-time schools or classes or (11) other (c) Allotments under Smith-Hughes than part-time schools or classes.

and George-Barden Acts. (1) Funds (5) Maintenance of training of teach allotted under section 3 of the Smithers, supervisors, or directors of agricul Hughes Act for the salaries of teachers tural subjects.

of trade, home economics, and industrial (6) Maintenance of training of teach subjects may be allocated by the States ers of trade and industrial subjects. to each of the matching purposes speci

(7) Maintenance of training of teach fied in $ 104.41(e) (2), (3) (1) and (ii), ers of home economics subjects.

and (4) (i) and (il), provided that

(i) No more than 20 percent of such $ 104.42 Matching purposes within specific allotments of Federal funds.

allotment may be used for salaries of

teachers of home economics subjects as (a) Allotment under section 3 of the

specified in § 104.41(e) (3) and (4). 1963 Act. (1) Funds allotted to the

(ii) At least one-third of the portion States under section 3 of the 1963 Act

of the allotment allocated to salaries of may be allocated by the States to each

teachers of home economics subjects of the matching purposes set forth in

may be used only for salaries of such $ 104.41(b) in accordance with the poll teachers for time spent in part-time cies and procedures set forth by the schools or classes as specified in § 104.41 State board in its State plan pursuant (e) (3) (i) and (e) (4) (1). to § 104.6, provided that

(2) Funds allotted for teacher training (1) At least 3343 percent of each under section 4 of the Smith-Hughes State's allotment for any fiscal year end Act may be allocated by the States to ing prior to July 1, 1968, and at least

each of the matching purposes specified 25 percent of each State's allotment for

in § 104.41(e) (5), (6), and (7), provided

or

that no less than 20 percent and no more than 60 percent of such allotment be allocated to each such matching purpose.

(3) Funds allocated by the States under the Smith-Hughes Act for salaries of teachers of home economics subjects pursuant to subparagraph (1) (i) of this paragraph, and funds allotted to the States under section 3(b) of the GeorgeBarden Act for vocational education in home economics may be allocated by the States to each of the matching purposes specified in § 104.41(d) (2) and (3) and (e) (3) and (4), provided that in each fiscal year beginning after June 30, 1965, at least 10 percent of such allocations or allotments may be used only for home economics for gainful employment as specified in $ 104.41(d) (2) and (e) (3). [29 F.R. 12339, Aug. 28, 1964, as amended at 30 F.R. 8269, June 29, 1965)

ALLOWABLE EXPENDITURES $ 104.43 Allowable expenditures for

programs and services. (a) Federal funds allotted to the States under section 3 of the 1963 Act and under the George-Barden Act may be used for programs of vocational instruction, vocational guidance and counseling services, programs of pre-employment and in-service teacher training (including requisite professional and subject matter training), research, demonstration, and experimental programs, and administration, supervision, and other ancillary services, all meeting the standards and requirements provided in the State plan pursuant to $$ 104.13 to 104.21. Such funds may be applied to the following expenditures which are reasonably attributable to such programs and services:

(1) Salaries of professional vocational education personnel for time spent on activities reasonably related to vocational education programs and services under the State plan. Such salaries shall include educational and sabbatical leave to the extent provided for in $ 104.46 and employees' contributions to retirement, workmen's compensation, and welfare funds. (See $ 104.49(b) (3) for employers' contributions.)

(2) Fees and approved expenses of consultants, advisory committees, and other persons or groups acting in an advisory capacity to the State board and, with the approval of the State board, to local educational agencies.

(3) Travel and transportation expenses to the extent provided in § 104.47.

(4) Acquisition, maintenance, and repair of instructional equipment, supplies, and teaching aids to the extent provided in § 104.48.

(5) Other related expenses to the extent provided in § 104.49.

(b) In determining which expenditures are to be included in each of the four matching purposes of vocational education under section 4(a) of the 1963 Act as specified in $ 104.41(b) (1) through (4), there may be applied to each such matching purpose the following expenditures as specified in paragraph (a) of this section:

(1) Those attributable to vocational instruction.

(2) Those attributable to vocational guidance and counseling services.

(3) Those attributable to vocational teacher training.

(4) Those attributable to vocational administration and supervision on the local level.

(c) In determining which expenditures are included in the matching purpose of ancillary services and activities under the 1963 Act as specified in § 104.41 (b) (6), there may be applied to such matching purpose the following expenditures as specified in paragraph (a) of this section:

(1) Those attributable to vocational guidance and counseling services.

(2) Those attributable to vocational teacher training.

(3) Those attributable to vocational research, demonstration, and experimental projects.

(4) Those attributable to vocational administration, supervision, and other ancillary services and activities on both the State and local levels.

(d) In determining what expenditures are included in each of the matching purposes under the George-Barden Act specified in 8 104.41(d), there shall be applied to each purpose those expenditures specified in paragraph (a) of this section which can be reasonably attributed to each such matching purpose, to the extent provided in the sections referred to therein.

(e) Federal funds allotted to the States under the Smith-Hughes Act may be applied to the following expenditures:

(1) Salaries of teachers, supervisors or directors of agricultural subjects, and teachers of trade, home economics, and industrial subjects as specified in $ 104.41

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