Resources

This practice guide helps SEAs and LEAs develop effective practices for reviewing and applying exceptions to the required level of effort. It describes each of the five allowable exceptions, with helpful tips and examples showing how to calculate total and per capita amounts. The guide also demonstrates how the subsequent years rule and intervening years provision work.

This publication was updated in 2024 to reflect changes to 2 CFR §200.1 concerning the definition of equipment. We recommend replacing the original resource in your records with this version.