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State Instructional Equipment Fund (548 Series)


548 Series


State Instructional Equipment and Library Materials (SIEF/LM) fund is allocated by the state through the district to the College. There is no mandated break between the two needs but, rather, is a function of college discretion.

The Instructional Support Program assists districts with their ever-growing need for instructional equipment, library materials, and technology on community college campuses due to aging equipment and inadequate funding. The 2017-18 Budget Act will allow all funds in Schedule (24) to be available for either the repair or replacement of instructional equipment and library materials or for scheduled maintenance and special repairs. This fund cannot be used for instructional supplies.

Definition of Equipment

The Budget and Accounting Manual (BAM) provides a definitive description of equipment. The Guidelines for Distinguishing Between Supplies and Equipment and Classification of Expenditures by Object is included in the appendix of the manual to assist districts in differentiating between equipment and supplies and determining if the equipment purchase is allowable. A quick definition of equipment versus supply as defined by the Budget and Accounting Manual is:

Equipment:  Tangible property with a purchase price of at least $200 and a useful life of more than one year, other than land or buildings and improvements thereon. (See Appendix, Guidelines for Distinguishing Between Supplies and Equipment.)


More to come with college allocation process. 


Instructional equipment expenditures are eligible if the equipment, library material, or technology is for classroom instruction, student instruction or demonstration, or in the preparation of learning materials in an instructional program. There are five categories that will be used to classify instructional support. The following are examples but is not limited to what is shown.

1. Equipment and Furniture

Instructional equipment and furniture for primary use by students in instructional programs.

  • Classroom/Laboratory equipment
    • Whiteboard, Projector screen, Projector, etc.
  • Instructional furniture
    • Desks, Tables, Podium, etc.
    • Chairs, etc.

2. Information Technology

Instructional information technology equipment for student use in classrooms, laboratories, and/or directly assisting students (registration, counseling, student services, etc.).

  • Desktops, Laptops
  • Monitors
  • Printers
  • Servers
  • Network/Wireless infrastructure
  • AV/TV
  • Multi-media

3. Software

Software licenses are allowed but only the initial year is permitted. Other permitted software are those that are used in excess of one year and software modifications that add capacity or efficiency to the software that defers obsolescence and results in an extension of the useful life of the software.

  • Registration
  • Counseling
  • Student services
  • Learning Management Systems for student use

4. Adaptive Equipment

Adaptive equipment for ADA/OCR students are allowed to assist them in a learning environment. Please see the SIEF Definitions Section for examples.

5. Library Material

  • Databases
  • Online subscriptions
  • Books, Periodicals, Videos, etc.

Non-Allowable Expenditures

Administrative or Non-instructional Purposes. Equipment being used for administrative or non-instructional purposes is not allowed.

  • Photocopiers
  • File cabinets
  • Bookcases
  • Computers
  • Networking infrastructure
  • Software licenses


The Vice President of Instruction is the categorical budget approver for the State Instructional Equipment Fund. All SIEF requests and purchases must be submitted to the Vice President of Instruction for approval.


Year-end balances for SIEF are carried over to next fiscal year to the institution. It does not roll over to the area.


July 1 thru June 30