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Can the school district count the square footage of the room and prorate their share of utilities as its local match for its gifted and talented program?


No. These costs are called indirect costs or overhead and are specifically disallowed costs to categorical funding. Those costs are the responsibility of the district from its general purpose revenues. The costs that may be charged to the gifted and talented program funding must be related to the program itself provided for identified students.

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Printed from the Iowa Department of Education website on July 23, 2016 at 6:55pm.