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OC 6000
MATERIALS AND SUPPLIES - Includes articles and commodities that are consumed or
materially altered when used and minor equipment that is not capitalized. This includes any
equipment purchased under $5,000, unless the LEA has set a lower capitalization threshold.
Therefore, computer equipment under $5,000 would be reported in “materials and supplies.”
Food purchased from a grocery store, or its equivalent, to support family and parent
engagement programs must be linked to the school wide plan.
OC 8000
CAPITAL OUTLAY - Outlays that result in the acquisition of or additions to capitalized assets.
Capital Outlay does not include the purchase of equipment costing less than $5,000 unless the
division has set a lower capitalization threshold.
Note: Indirect cost cannot be claimed against capital outlay and equipment.
Glossary (Terms/Acronyms/Phrases)
Accountability
Virginia’s accountability system supports teaching and learning by setting rigorous academic standards – known
as the Standards of Learning (SOL) – and through annual statewide assessments of student achievement.
Results from these tests – which most students take online – are used by the commonwealth to identify
schools in need of assistance and to inform parents and the public about the progress of schools through the
awarding of annual accreditation ratings.
Accreditation
A process to evaluate the performance of public schools in accordance with Board of Education regulations.
School accreditation ratings reflect student achievement on Standards of Learning tests and other approved
assessments in English, history/social science, mathematics and science. Ratings are based on the achievement
of students on tests taken during the previous academic year or on a three-year average of achievement.
Accreditation
Ratings
Schools earn one of the following three accreditation ratings:
Accredited — Schools with all school-quality indicators at either Level One or Level Two
Accredited with Conditions — Schools with one or more school-quality indicators at Level Three
Accreditation Denied — Schools that fail to adopt or fully implement required corrective
actions to address Level Three school-quality indicators. A school rated as Accreditation
Denied may regain state accreditation by demonstrating to the Board of Education that it
is fully implementing all required corrective action plans.
Achievement
Gap:
The difference in the performance between each ESEA subgroup within a participating LEA or school and the
statewide average performance of the LEA's or State's highest achieving subgroups in reading/language arts
and mathematics as measured by the assessments required under the ESEA.
ARP
American Rescue Plan
ATSI
Additional Support and Improvement - Additional targeted support and improvement schools are federally
identified every three years. From among schools identified for targeted support and improvement, any school
with one or more student groups performing below the level of the highest performing comprehensive support
and improvement school is identified.
CARES Act
The Coronavirus Aid, Relief, and Economic Security (CARES) Act is a $2 trillion package of assistance measures
which includes $30.75 billion for an Education Stabilization Fund (ESF). These funds were provided to states,
schools, and institutes of higher education in response to coronavirus.
Four grant programs were created through the CARES Act: (1) Education Stabilization Fund (ESF) Discretionary
Grants, (2) Governor’s Emergency Education Relief (GEER) Fund, (3) Elementary and Secondary School
Emergency Relief (ESSER)Fund, and (4) Higher Education Emergency Relief (HEER) Fund.
The CARES Act was passed by Congress and signed into law by President Trump on March 27th, 2020. Through
the Coronavirus Relief Fund, the CARES Act provides for payments to State, Local, and Tribal governments
navigating the impact of the COVID-19 outbreak.
CEP
Community Eligibility Program - a non-pricing meal service option for schools and school districts having at
least 40 percent of its students are defined as students approved as eligible for free meals through means other
than individual household applications. CEP allows the nation’s highest poverty schools and districts to serve
breakfast and lunch at no cost to all enrolled students without collecting household applications.
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