Category Two budgets for non-instructional facilities (NIFs)

Post 26 - Category Two budgets for NIFs

Another big point of interest for E-rate applicants is how to account for non-instructional facilities (NIFs) in a Category Two budget.

Non-instructional facilities do not get their own Category Two budget because they are not a school or a library. But there are some cases where schools/libraries can cost allocate part of their budget to a NIF, if the NIF building is essential to deliver service to a school/library, for example, it houses a piece of equipment that is shared between schools/libraries.

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