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FY27 LEAPS budget rules: allowable costs, technology cap, program-fee prohibition and indirect-cost guidance
Summary
Tennessee Department of Education explained budget requirements for FY27 LEAPS: detailed budget narratives required, administrative cost cap of 20%, technology capped at 15 items ($1,000 each), program fees prohibited except under a CCDF exception, and indirect costs allowed up to 8% absent a cognizant-agency approved restricted rate.
Mario Pennington, federal grants manager, reviewed budget rules and compliance expectations for FY27 LEAPS applicants. He said budgets must include two components: line items that identify the expense category and a budget narrative explaining why the expenditure is needed, the dollar amount, and how it was calculated (for example, teacher hourly rate times hours worked, broken down by site).
Pennington emphasized applicants cannot simply list lump-sum amounts; reviewers expect per-site and per-position breakdowns with math shown. The department…
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