Illinois Administrative Code
Title 23 - EDUCATION AND CULTURAL RESOURCES
Part 145 - TEMPORARY RELOCATION EXPENSES
Section 145.30 - Allowable and Nonallowable Expenses
Universal Citation: 23 IL Admin Code ยง 145.30
Current through Register Vol. 48, No. 38, September 20, 2024
a) Allowable temporary relocation expenses are the costs incurred by the board of education directly responsible for implementing the temporary relocation and may include, but are not limited to, the following.
1) Lease: Leases include
contracts for the purpose of providing attendance centers for displaced
students; for securing any necessary equipment for operating such attendance
centers; and for providing pupil transportation services to such attendance
centers.
2) Rental: Rental may
include the items in subsection (a)(1) of this Section when a rental agreement
may be more advantageous to the school district than entering into a lease
contract. For example, this may occur where the rental agreement covers a
period of time that will be less than that obtainable through a lease
contract.
3) Renovation of leased
or rental educational facilities: Renovation expenses shall be allowed only to
the extent necessary to bring a leased or rented facility into compliance with
the applicable requirements of the Health/Life Safety Code for Public Schools
(23 Ill. Adm. Code 180).
4)
Transportation: Transportation expenses shall be allowed only to the extent
that they exceed the normal transportation expenses incurred by the district in
the year immediately preceding the qualifying event.
5) Salaries: Salaries shall be allowed only
to the extent that they exceed normal operating salaries of the school district
in the year prior to the qualifying event and shall be documented as necessary
for relocation.
6) Architect fees:
Architect fees shall be allowed only to the extent that they are documented as
necessary for relocation. Such fees shall not be allowable for planning,
design, or construction for any replacement facility, nor for alteration of a
damaged facility.
7) Attorney fees:
Attorney fees shall be allowed only to the extent that they are documented as
necessary for relocation, including for filing the levy authorized by Section
17-2.2c or 17-2.2d of the School Code and filing any insurance claim arising
out of a qualifying event.
8)
Utilities: Utility expenses will be allowed only to the extent that they exceed
the normal utility expenses of the school district in the year prior to the
qualifying event.
9) Interest:
Interest expense is allowable if incurred due to borrowing in anticipation of
the receipt of funds pursuant to this Part.
10) Other expenses: A school district may
apply for other expenses (e.g., insurance, equipment maintenance, sanitary
services, property services, or supplies) only to the extent that they exceed
the normal expenses of the school district in the year immediately preceding
the qualifying event and are documented as being directly necessitated by the
cause for relocation.
b) A school district shall not include in its applicaton submitted pursuant to Section 145.20(c) any otherwise allowable expense under the following circumstances:
1) payment for the expense will be made by
another entity;
2) the district has
received or anticipates receiving revenue whose use is restricted to payment of
the expense incurred (i.e., cannot be used to pay back the temporary relocation
loan); and
3) in-kind contributions
are received by the district for services or materials to offset the cost of
expenses that otherwise would have been allowable under subsection (a) of this
Section (e.g., the use of a facility rent-free, provision of free legal or
architectural services).
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