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<br />California Library Literacy Services: Allowable and Unallowable Expenditures <br />June 2020 <br />2 <br /> <br />Literacy Materials (for circulation, to provide to the community, and to use in the library and <br />other spaces where library literacy services are provided ): <br /> <br />Circulation materials: Acquisitions included in the library’s general collection to support <br />California Library Literacy Services (CLLS). <br /> <br />Materials to provide to the community: These may include books, booklets, workbooks, <br />videos, and other materials given to participants to keep or consume. Included are: <br />• Collection for new readers’ instruction <br />• Materials for professional development of staff <br />• Collection about literacy for public awareness <br />• Additions to children’s collection to be utilized for the Family Literacy programming, <br />• Non-print literacy materials <br /> <br />Programming materials: These may include items to support family literacy <br />programming. <br /> <br />Small Equipment: Tablets, computers, and other small equipment purchases that are not part <br />of the annual operating budget. <br /> <br />Equipment: Long-term, depreciable items in excess of $5,000 that are not part of the annual <br />operating budget. Equipment purchases in excess of $5,000 must be approved by the California <br />State Library. <br /> <br />Indirect Costs: Indirect costs or fiscal agent fees charged to the literacy program for payroll <br />processing, accounting, facility space, utilities, etc. The amount budgeted may not be more <br />than 10% of your CLLS award. We know that libraries often provide additional support for the <br />literacy program, in terms of space, utilities, etc., but any amount over and above the 10% <br />indirect cost amount should be reported as In-Kind. Materials / supplies / printing / <br />communications provided by the library / city / county / district at no direct charge to the <br />literacy services should not be included. <br /> <br /> <br />Encumbrances and Interest on Grant Funds <br /> <br />Encumbrances: California Library Literacy Services funds must be expended or encumbered by <br />June 30 of the fiscal year in which the funds were aw arded. Encumbered funds must be spent <br />by the following December 31 (i.e. within the calendar year). <br /> <br />Encumbered funds are those that have been deposited in the awardee's accounting system <br />and for which a budget has been provided to and approved by the Stat e Library. <br />