Although this resource discusses Federal laws and regulations, it is intended solely to provide general information and does not constitute legal advice. This guidance provides a general overview of allowable activities, but whether or not a particular cost can be supported with Federal funds depends on the underlying facts and circumstances and State and Federal rules (e.g. New Jersey Treasury Office of Management and Budget (OMB) and Uniform Grant Guidelines, respectively). Therefore, an activity listed in this resource may not be allowable in all circumstances, and conversely, an activity not listed in this resource may be allowable. This guide was created to demonstrate how programs, strategies, or initiatives may be supported with Federal funds. Please note a school or local education agency is under no obligation to use its Federal funds for those programs or activities highlighted in this guide.