[Code of Federal Regulations]
[Title 25, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 25CFR39.76]

[Page 182-183]
 
                            TITLE 25--INDIANS
 
     CHAPTER I--BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR
 
PART 39_THE INDIAN SCHOOL EQUALIZATION PROGRAM--Table of Contents
 
                       Subpart F_Contingency Funds
 
Sec. 39.76  Prohibitions of expenditures.

    (a) The following costs shall not be reimbursed or paid under the 
SDCF:
    (1) Capital expenditures for construction of permanent facilities.
    (2) Capital expenditures for reconstruction or refurbishment of 
facilities

[[Page 183]]

no longer in use except where such expenditure is the most cost 
effective way of temporarily replacing other destroyed facilities.
    (3) Temporary replacement of facilities or replacement of equipment 
which has simply become outmoded and obsolete, or which has been 
``condemned'' or declared unserviceable by administrative procedures, 
which is either still in existence or has been razed or destroyed as the 
result of an administrative decision.
    (4) Costs of continued normal program operations which are not 
increased by a disaster.
    (5) Personnel costs, except for temporary personnel hired to meet an 
emergency situation.
    (6) Start-up costs for new or expanding school programs.
    (7) Costs of repairs necessitated by neglect, or failure to provide 
routine scheduled maintenance and minor repair.
    (8) Replacement costs of personal property of school employees, 
regardless of value or circumstances of destruction.
    (9) General budgetary shortfalls due to improper fiscal management.
    (10) Budgetary shortfalls from a past fiscal period, after funds 
have been carried forward in the SDCF to a new fiscal period.
    (11) Costs of replacement of items stolen or destroyed by deliberate 
vandalism, neglect, or abandonment.
    (12) Costs of items, services or activities for which budgetary 
provisions are made in other budget categories of the Bureau not subject 
to distribution under the Indian School Equalization Program.
    (b) Temporary replacement costs for the following structure types 
shall not be paid or reimbursed from the SDCF:
    (1) Recreational structures, such as auditoriums, field houses, 
clubs, canteens, chapels, student centers, grandstands, gymnasiums, etc.
    (2) Auxiliary buildings not used in student instructional or 
dormitory programs, such as warehouses, storage sheds, garages, 
firehouses, maintenance shops, law enforcement centers, instructional 
materials and audio-visual centers, and employees' clubs.
    (3) Temporary replacement costs shall be paid or reimbursed only to 
the extent necessary to permit expeditious continued operation of the 
school dormitory care programs affected by the destruction of 
facilities.