How are federal IASA/CSR carry-over funds tracked for whole school reform schools with school-based budgets if all the funds are in a blended budget?
A. The LEA is responsible for submitting a carry-over application that accurately reflects the amount of funds available to carry over as of the end of the grant project period (August 31). Once the LEA determines the amount of funds to be carried over, the LEA has several options as described in the IASA Consolidated Application or CSR Guidelines. The LEA must select an option and complete the carry-over application accordingly. Once the carry-over application is approved, the LEA must expend the carry-over funds in accordance with the approved carry-over application or request an amendment in accordance with the IASA Consolidated Application or CSR Guidelines. If the carry over is allocated back to the school and blended, the school will have to perform the expenditure calculations discussed in detail in the Abbott Addendum to The Audit Program for Reporting Whole School Reform Activities in First and Second Cohort Schools 2000-2001. When these calculations are performed, expenditure
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