SECTION C: BUSINESS AND SUPPORT SERVICES
- SECTION CA | Appropriations and Revenue Sources
- SECTION CAA | Appropriations
- SECTION CAB | Bond Issue
- SECTION CAC | Time Warrants
- SECTION CAD | Certificates of Indebtedness
- SECTION CAE | Loans and Notes
- SECTION CAF | Ad Valorem Taxes
- SECTION CAG | Investments
- SECTION CAH | Sale, Trade or Lease of College Property
- SECTION CAH.1 | Sale, Trade or Lease of College Property
- SECTION CAI | Grants, Funds and Donations
- SECTION CAJ | Rentals and Service Charges
- SECTION CB | Depository of Funds
- SECTION CC | Annual Operating Budget
- SECTION CD | Accounting
- SECTION CD.1 | Accounting
- SECTION CD.2 | Cash Handling Procedures
- SECTION CD.3 | Fixed Assets
- SECTION CD.4 | Financial Reports and Statements
- SECTION CD.5 | Accounting Inventories
- SECTION CD.6 | Accounting Audits
- SECTION CD.7 | Accountability
- SECTON CD.8 | Travel Procedures
- SECTION CD.9 | Taxation of Gifts, Prizes, and Awards to Employees
- SECTION CE | Purchasing and Acquisitions
- SECTION CF | Safety Program
- SECTION CG | Site Management
- SECTION CH | Equipment, Supply and Records Management
- SECTION CI | Transportation Management
- SECTION CJ | Insurance and Annuities
- SECTION CK | Facilities Planning and Standards
- SECTION CL | College District Auxiliary Enterprises
- SECTION CM | Technology Resources
- SECTION CN | Information Security
- SECTION CO | Intellectual Property
BUSINESS AND SUPPORT SERVICES
SUPPLEMENT NOT SUPPLANT
Navarro College understands that Federal funds must supplement, which is to add to, enhance, expand, increase, or extend the level of programs and services that are offered to the student body. Federal funds are not permitted to be used to supplant, which is to take the place of, or replace, state and local funds spent on offered programs. The “supplement, not supplant” provision is to help ensure that federal grant funds are expended to benefit the intended population defined in the authorizing statute, rather than being diverted to cover expenses that Navarro College would have paid out of other funds in the event federal funds were not available.
The following factors are used to determine whether Federal funding sources are utilized
to supplement programs.
1. Navarro College will maintain documentation that demonstrates the supplementary nature of federal funds.
2. Any service that Navarro College is required to provide under state law or local
policy will be provided using state or local funds.
3. Navarro College will not plan to use federal funds to replace state or local funds
if the services, staff, programs, or materials were provided in the prior fiscal year,
even in cases where a budget shortfall is anticipated. There will not be a plan to
use federal funds to cover a shortage of state or local funds.
4. Navarro College will not provide the same services to students participating in
a program funded by federal dollars that are provided to other students using state
or local funds. Federal funds will not be utilized to carry out a district-wide goal
but to increase or add to the level of service.
5. If Navarro College receives federal funds at a later time that could restore a discontinued service Navarro College will document in board-approved minutes the justification beforehand to use federal funds by confirming the following:
a. There is evidence that there was an actual reduction in state and/or local support
b. The services, staff, programs, or materials was eliminated without consideration the availability of federal funding.
c. Specific reasons to eliminate the services, staff, programs, or materials are documented.
Updated: February 14, 2023