Skip Maine state header navigation

Agencies | Online Services | Help

Skip First Level Navigation | Skip All Navigation

Home > Rules & Legislation > Letters from the Commissioner > Informational Letters > Letter 68




TO:                Superintendents of Schools

FROM:            Susan A. Gendron, Commissioner

DATE:             January 30, 2007

SUBJECT:       District Controls on Equipment Purchased with No Child Left Behind Act Funds


The United States Department of Education (USDE) has recently provided clarification regarding the criteria to judge State and local controls on equipment purchased with Federal Funds, including all formula and competitive grants.  Capital equipment must be inventoried.  It is preferable that other equipment with a cost of $500 or more also be inventoried.   Included are two templates to assist you.  The ESEA Equipment Inventory Form provides a way to list the required inventory information.  The ESEA Equipment Tracking Form is used to log the movement of this inventory from its location on the equipment inventory form to its temporary location and person responsible for its use.

The following issues have been clarified.

  1. Capital Equipment - Capital equipment is any piece of property having a useful life of more than one year and having a value of $3000 or more.  This is a change from the earlier value of $5000 or greater. 
  1. Capital Equipment needs to be inventoried in an ESEA Equipment Inventory System.  This inventory can be in any format including electronic formats and needs to have at a minimum the following data:  ESEA Inventory number, description including what the item is, the model # and serial number, date of purchase, purchase cost, current condition and current location or disposition.  A sample form with this information is attached.  This inventory needs to be updated yearly.  If an item is no longer useable, or is stolen or disposed of, it should be noted on the system at the time of disposition and does not need to be carried onto the next year’s list.
  1. Equipment - Equipment, which also includes capital equipment, is any tangible property with an initial cost of $500 or more, and having a useful life of more than one year.  This includes items such as desktop computers, laptops, projection devices, digital cameras and other similar equipment.  If any equipment including capital equipment is used in various locations or loaned out to staff, it must be tracked for inventory purposes on a tracking form.  To assist you in distinguishing equipment from materials, please refer to the Criteria for Distinguishing Supply Items from Equipment Items located at
  1. ESEA Equipment Tracking Form – Equipment, which also includes capital equipment, that is purchased with ESEA funds and is not housed and used in one location, must be tracked so its location can be determined at any point in time. Some examples include a laptop loaned to staff or students for short projects or a projection device housed in a library media center and used by different classrooms as needed.  If an item is portable and used in various locations, it should be tracked.  At a minimum, the data needed includes: type of equipment, (item, model, serial #), date checked out, date of anticipated return, signature of borrower, date returned, and signature of person returning the equipment.  A sample form is also included.

Additional information is available by referring to the State Administrative and Accounting Manual

These key requirements have been incorporated into our on-site monitoring process and the information on equipment should be available for review.  Please call the NCLB Clearinghouse at 624-6705 if you have any questions regarding these requirements or if you would like to request assistance.


ESEA Equipment Inventory Form

ESEA Equipment Tracking Form