Budgeting Budgeting
Free Online Learning Resources
Budget Planning Spreadsheets (California COCCC) (Excel file)
Education Department General Administrative Regulations (EDGAR)
Federal Cost Principles for Educational Institutions - Circular A-21
Financial and Program Management - Circular A-110
Supplement vs Supplant - generally no grant funds can ever be used to supplant existing expenses
California Laws & Rules - It should be noted that numerous statutes require funding, grants, services, and/or programs to supplement, not supplant, existing functions. This language can be found in the Business and Professions Code (i.e. sections 19605.7, 19610.2), the Education Code (i.e. sections 8483.7, 11021(f), 44774), the Government Code (i.e. sections 8846, 30062), the Health and Safety Code (i.e. sections 11970(e), 53275(4)), the Penal Code (i.e. section 6045.4), the Public Resources Code (i.e. section 25449), the Revenue and Taxation Code (i.e. section 7286.59, 18743), and the Welfare and Institutions Code (i.e. section 749.23). Further, similar language can be found at Education Code section 69731 (funding shall “augment, and not supplant...”), Penal Code section 13825.3 (funds shall “enhance, and not supplant....”), and Revenue and Taxation Code section 7286.65 (funds are “in addition to, and not to supplant....”). In other words, statutes have substituted the words “augment,” “enhance” and “in addition to” to effectuate the same intended result as the word “supplement.”
- - - 'nuff said