Supplanting Policy

Policy Owner: Chief Human Resource Officer

Policy Statement:

This policy ensures that all expenditures made with federal funds at Manhattan Area Technical College (MATC) comply with the federal requirement that such funds supplement and not supplant non-federal funds. The goal is to enhance Career and Technical Education (CTE) programs without replacing existing state or local funding sources.

In accordance with 2 CFR Part 200 (EDGAR 6th Edition), MATC shall use federal funds only to supplement (add to) existing state and local funding for CTE programs and shall not supplant (replace) those funds.

Policy Rational:

Supplanting occurs when federal funds are used in place of state, local, or institutional funds to pay for activities or services that the institution would otherwise fund from its own resources. This practice is prohibited under most federal funding guidelines, including those outlined in EDGAR (2 CFR Part 200).

The rationale behind this prohibition is to:

• Preserve the integrity of federal funding by ensuring it adds value rather than offsets existing obligations.
• Encourage innovation and program improvement by using federal funds to support new or expanded initiatives.
• Ensure accountability and compliance with federal regulations to avoid financial penalties or loss of funding.

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