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California Library Literacy Services: Allowable and Unallowable Expenses | November 2023 2 jurisdiction’s local match. See the California Department of Human Resources “Travel Reimbursements” webpage for current rates. If you have any questions, please contact your state grant team. • Supplies/Materials: Supplies for programming and materials for circulation, to provide to the community, to use in the library, and to use in other spaces where library literacy services are provided include: o Circulation materials (formerly in Library Literacy Materials): Acquisitions included in the library’s general collection to support CLLS. o Materials to provide to the community and for internal use (formerly in Operations or Library Literacy Materials): These may include materials to develop a literacy program’s collection for learner and tutor use or books, booklets, workbooks, videos, and other materials given to literacy program participants to keep or consume that include: ▪ Materials for new readers’ instruction ▪ Materials about literacy for public awareness ▪ Additions to children’s materials to be utilized for the Family Literacy programming, ▪ Non-print literacy materials o Programming materials (formerly in Operations or Library Literacy Materials): These may include items to support family literacy programming, such as materials to promote learning at home. o Office supplies (formerly in Operations): Paper, pencils, staples, etc. o Printing (formerly in Operations): Duplicating, photocopying, and printing costs. o Internal Program Supplies (formerly in Operations): Professional development materials for literacy staff and volunteers, staff training costs and conference attendance, session or class non-consumable learning materials, program informational materials (brochures, flyers, business cards…etc.), and other internal program supplies expenses. o Food and Beverages (formerly under Operations): Food and beverage purchases are allowable for family literacy programming when necessary to encourage full family participation or enable families to participate. Other food costs, such as for celebrations, volunteer recognition events, and social events, are unallowable. Also see the “Training” list item below under “Services” for more information. o Furniture (formerly under Operations): Specialized furniture is allowable. The furniture must be used in support of adult literacy, family literacy, or English as a Second Language services activities. Furniture costs are an indirect expense and cannot be more than 10% of your CLLS program budget.