Permissible Expenses:

The following list details the types of expenses allowed under the Coverdell Program. These expenses should NOT be used as budget categories, instead they are to be incorporated into the appropriate standard OJP budget categories.

1. Salary and benefits of laboratory employees: Funds may be used for forensic science or medical examiner/coroner office personnel, fellowships, visiting scientists, interns, consultants, or temporary staff.
2. Overtime for laboratory staff: Funds may be used to pay overtime for laboratory scientists (excluding executive personnel) to directly examine, analyze, and interpret physical and/or digital evidence in criminal matters. Any payments for overtime must be in accordance with the applicable provisions of the DOJ Financial Guide.
3. Computerization: Funds may be used to upgrade, replace, lease, or purchase computer hardware and software for forensic analyses and data management.
4. Laboratory equipment: Funds may be used to upgrade, lease, or purchase forensic laboratory or medical examiner/coroner office equipment and instrumentation.
5. Supplies: Funds may be used to acquire forensic laboratory or medical examiner/coroner office supplies.
6. Accreditation: Funds may be used to prepare for laboratory accreditation by appropriate accrediting bodies for forensic science and/or medicolegal death investigation per 34 U.S.C. §10562(2). Funds may also be used for application and maintenance fees charged by appropriate accrediting bodies. Coverdell awardees must use grant funds to prepare and apply for accreditation (within two years) for any Coverdell grant-funded unaccredited forensic laboratory system.
7. Education, training, and certification:Funds may be used for appropriate internal and external training of staff that are involved directly and substantially in providing forensic science or medical examiner/coroner services. In appropriate cases, funds also may be used for fees charged by appropriate certifying bodies for certification of staff in specific forensic discipline areas. All education, training, and certification activities must be designed to improve forensic science or medical examiner/coroner services. The grant application should demonstrate that the proposed training or certification is directly related to the job position and duties of the individual(s) receiving the training or seeking certification. OJP recognizes the benefit of attending discipline-related conferences to receive training and/or education, however, it is recommended that the applicant consider the cost-effectiveness of this option compared to other viable modes of training. For example, hosting onsite training or attending a local program may be more suitable for the applicant’s personnel and organization.
8. Facilities: Funds may be used for program expenses related to facilities including renovation and/or construction, provided that the expenses are directly attributable to improving forensic science or medical examiner/coroner services. The Coverdell law limits the amount of funds that may be used for the costs of a new facility or facilities (34 U.S.C. § 10564(c)).

• Maximum amounts are determined by the total amount of the Coverdell grants received (including both formula and competitive funds) and the total amount of funds available for Coverdell grants nationwide.
• Grants that exceed 0.6 percent of the total available funds. If an applicant state receives grants whose total amount exceeds 0.6 percent of the total available funds in a given year, the amount of the grant that can be used for the costs of any new facility cannot exceed the sum of 80 percent of 0.6 percent of the total available funds plus 40 percent of the amount of the grant in excess of 0.6 percent of the total available funds. For example:
• If the total available Coverdell funds in a given year was $10,000,000, 0.6% of total funding would be $60,000. ($10,000,000 x 0.006 = $60,000)
  • If the applicant received $100,000, the amount of the grant that can be used for the costs of any new facility cannot exceed the sum of 80% of 0.6% of the total available funds plus 40 percent of the amount of the grant in excess of 0.6 percent of the total available funds.
    • ((10,000,000 x 0.006) x .8) + ((100,000-60,000) x 0.4) =
    • (60,000 x 0.8) + (40,000 x 0.4)) =
    • 48,000 + 16,000 = 64,000

9. Administrative expenses: Not more than 10 percent of the total amount of a Coverdell grant (direct or indirect) may be used for a recipient’s administrative expenses.
10. Forensic genetic genealogical DNA analysis: Program activity involving forensic genetic genealogical DNA analysis and searching (FGGS) is subject to the DOJ Interim Policy on Forensic Genetic Genealogical DNA Analysis and Searching or to the final policy, when issued.
11. Addressing challenges with opioids and/or synthetic drugs: Applicants should demonstrate, wherever applicable, how any proposed use of funds would address challenges that opioids and/or synthetic drugs have brought to the forensic science community as described in the note under the purpose of the funding section of this NOFO above. Additionally, annotate each line item in the budget as "opioid- and/or synthetic drug-related" (addressing the opioid and/or synthetic drug crisis) or "non-opioid- or synthetic drug-related."

• States should plan to allocate at least the percentage outlined in the NOFO of the Coverdell grant (commensurate with each state’s specifically identified need) to address the challenges to the forensic science community posed by opioids and synthetic drugs.
• A state that does not intend to use at minimum the percentage of its Coverdell allocation for opioid or synthetic drug related projects, must affirm this in writing.

Expenses that are not Permitted (Impermissible Expenses):

1. Funds to conduct research, although applicants may address emerging forensic science issues and technology through implementation of new technologies and processes into public laboratories.
2. Expenses other than those listed above (including expenses for general law enforcement functions or non-forensic investigatory functions).
3. Costs for any new facility that exceed the limits described above.
4. Recipient administrative expenses (direct or indirect) that exceed 10 percent of the total grant amount.
5. The use of funds for the purchase and/or lease of vehicles, such as crime scene vans.

All recipients and subrecipients (including any for-profit organization) must forgo any profit or management fee.

Budget proposals should include the funding needed to implement the proposed activities. In preparing their budget proposals, applicants should consider what types of costs are allowable, if awarded funding. Costs are allowable when they are reasonable, allocable to, and necessary for the performance of the project funded under the federal award and when they comply with the funding statute and agency requirements, including the conditions of the award and the cost principles set out in 2 C.F.R. Part 200, Subpart E and the DOJ Grants Financial Guide.

Notice Regarding DNA Testing Budget Guidelines

All traditional (e.g., nongenetic genealogy) DNA analyses conducted using program funds must be performed by a laboratory (government-owned or fee-for-service) that is accredited, undergoes external audits at least once every 2 years, and demonstrates compliance with the applicable DNA Quality Assurance Standards established by the Director of the Federal Bureau of Investigation. All DNA analyses conducted, and profiles generated during the testing portion of this program must be maintained pursuant to all applicable federal privacy requirements, including those described in 34 U.S.C. § 12592(b)(3).

Program activity involving Forensic Genetic Genealogical DNA Analysis and Searching (FGGS) is subject to the DOJ Interim Policy on Forensic Genetic Genealogical DNA Analysis and Searching or the final policy, when issued. Program activity involving Forensic Genetic Genealogical DNA Analysis and Searching (FGGS) is subject to the DOJ Interim Policy on Forensic Genetic Genealogical DNA Analysis and Searching or the final policy, when issued. Additional reporting for FGGS activities is required as part of the Paul Coverdell Forensic Science improvement program performance measure questionnaire.