The page provides guidance on the types of expenditures that are not allowable uses for Perkins funds. This is not a complete list of non-allowable expenditures and there may be small differences between Local, Reserve and Non-traditional funds. To determine if an expenditure is allowable, consider the requirements of the Strengthening Career and Technical Education for the 21st Century Act of 2018 (Perkins V), general federal cost guidelines, and whether the expenditure enhances instruction for students to gain knowledge and skills that meet industry standards and expectations in high-wage, high-skill, and high-demand occupations.

 

Please contact us for further information or for questions about allowable and non-allowable expenditures.

 

Fiscal Expenses (Audits, salaries, contracts, insurance, fees, etc.)

The cost of a general school/institution audit is not permissible BUT the portion directly attributable to auditing the Perkins grant may be charged against the 5% administration category
Building modifications, attachments, accessories, construction (including plumbing, wiring, HVAC, etc.) or land purchases are not approvable. (See "Construction" for more information.)

Computers are only allowable if used for Perkins related activities. If they will be used for a dual purpose, Perkins will only pay the percentage that the item will be used for Perkins allowable activities.

Computers must be of industry standard that are found in the business world. Chromebooks are not approvable for purchase with Perkins Funds.

These contributions and funds are not approvable.
Perkins funds may support a teacher and/or staff member’s salary, however the State has a “three-year rule” on salaries using Perkins funding. A CTE related position will be funded for three years only, and the percentage paid will be stepped down each year. Rare exceptions may be made on a year-by-year basis if it is demonstrated that a position is engaged in new and innovative Perkins activities beyond the three-year period.
Dues to professional or other organizations for individuals are not approvable. Dues may be approvable if on behalf of the education institution or program. (See "Career and Technical Student Organizations" or "Professional Development" for more information.)
Fines and penalties of any type are not approvable.
Perkins funds are not allowed to be used for fundraising.

Building, equipment or personal/institutional insurance is not allowable.

Any interest paid or other financial costs such as audits are not approvable.

These contracts or agreements are not approvable. This includes repair plans that may be purchased when purchasing a piece of equipment. 

One-off repairs for equipment or property is not an allowable expense.

Using Perkins funds to provide services the recipient is required to make available under other federal, state or local laws or using Perkins funds to provide services the recipient provided with state or local funds in the prior or previous years.

 

Career and Technical Student Organizations

Awards for recognition of students, advisors or other individuals are not approvable including:

  • Cash Awards
  • Medals/Pins
  • Plaques
  • Ribbons
  • Dues (student or advisor)
  • Food for students
  • Jackets/uniform apparel
  • Printing and disseminating of non-instructional materials

 

Construction

Construction costs and materials for a permanent structure (e.g., greenhouse) or anything that becomes a part of a permanent structure are not allowable expenditures

Expenses for installing equipment or materials including wiring are not approvable. Perkins funds may be used for professional development for the use or set-up of equipment.

 

Entertainment

Non-allowable expenditures for solely entertainment or social activities include:

  • Lodging
  • Transportation
  • Gratuities
  • Gifts, giveaways, promotional materials

Banquets and meals are considered entertainment expenses and are not approvable. 

Meals and beverages are never allowable except during travel based on state per diem.

 

Promotional Materials

All promotional materials are non-allowable. Examples:

  • Cups/Glasses
  • Banners
  • Advertising
  • T-shirts
  • Folders/Bags
  • Gratuitous items
  • Key chains
  • Public relations costs
  • Gifts (of any kind)
  • Notepads
  • Pens/Pencils

There are specific exceptions available for recruiting special populations or non-traditional by gender students using the Reserve or Non-traditional funds. Please contact the Perkins Program Manager for more information.

 

Equipment and Tools

Expenditures for equipment that are not specifically used for approved career technical education courses/programs of study and are housed in appropriate CTE classrooms/labs/workshops are not allowable.

Equipment that is used for general administrative or personal use is not allowed.
Equipment that is mounted or becomes a part of a building or structure is not allowed.

Equipment warranties and service contracts beyond the current grant year are not allowed. This includes any warranties on computers or other electronic items that are considered supplies.

Equipment and supplies needed for building maintenance are not allowed.

* Equipment must be inventoried and clearly labeled as purchased with Perkins funds.

*Consumable equipment may be allowable when starting a new CTE program or implementing a new technology/equipment, but institutions will be expected to step down Perkin's contributions to these consumables within three years.

*"Office supply" line items will be capped at $150 unless there is more detailed justification as to why more than $150 in supplies is necessary.

Basic kitchen and culinary tools are not approvable. This includes flatware, dishes, food containers, spatulas, whisks, etc.

Any tools or equipment for culinary programs must be industry grade, represent the most recent technology within the category, and be used for instructional purposes only.

Culinary or kitchen tools for individual students are not allowable.

The cost of replacing or repairing federally funded equipment that is lost, stolen or broken is the responsibility of the grant recipient 

If the replacement of equipment is a new, improved and/or upgraded technology, it may be an allowable expense.

Furniture is not approvable with the possible exception of furniture required to make a reasonable accommodation for a student with disabilities.

Furniture that is designed to collapse and add flexible workspace is nonessential, would be considered classroom furniture so would not be allowable.

Exception: If the furniture is unique to a tool or piece of equipment and is required for that tool or equipment to operate safely and properly, furniture may be approvable.

Equipment for storage such as filing cabinets or lockers is not an allowable expense.

Purchase or leasing of automobiles, trucks, buses, airplanes, boats, golf carts, motorcycles, tractors, trailers is not approvable with the exception of vehicle purchased for CDL or diesel mechanic programs where the vehicle is used exclusively for student instruction and training.

  

Instructional Materials

Perkins funds may not be used to pay for an individual certification or certification exams or tests as this is considered a benefit to individual students. Perkins funds may not be used for industry recognized certifications (i.e., Microsoft Office Specialist Certification licensing, OSHA Construction Safety Certification). This applies to students and teachers.

* Professional development is approvable as long as it is not credit bearing. 

These would be considered a direct benefit to the student and are not approvable. 

Any instructional materials that are consumable (one-use only) or that are retained by the student are not approvable.

 

*Consumable equipment may be allowable when starting a new CTE program or implementing a new technology/equipment, but institutions will be expected to step down Perkin's contributions to these consumables within three years.

Fees associated with operation of distance learning are not approvable as it provides a direct benefit to students.

Instructional materials, software or equipment that is used in hobby, craft or leisure arts courses are not approvable for reimbursement.

Software is only approvable if it is for use in career-technical skill enhancement directly tied to the CTE program of study and directly to instruction in the classroom/laboratory/workshop.

Perkins funds cannot be used to purchase software or upgrades for additional alternative uses (e.g., software such as Striv, Wirecast Pro or other software used for videography or editing for athletic or other school activities such as plays, performances, etc.).

Subscriptions to magazines or journals are not approvable. Subscriptions to electronic instructional materials that supplement the CTE classroom may be purchased.

Textbooks are not approvable expenditures.

* Exception: Textbooks and instructional materials for new programs or new courses that are part of a new program of study not previously provided by the school provided the curriculum is tied to current industry standards.

Workbooks or “consumable” items are not approvable.

Tuition and fees associated with dual credit or advanced placement coursework, including testing and textbooks, are not approvable.
In instances where livestock are purchased for slaughter, it is then considered a consumable and is a non-allowable expense. For other scenarios involving livestock, please contact the Perkins Program Manager.

 

Professional Development

Registration fees for conferences that are not CTE-focused are not approvable.

* Conference registration fees for teachers to attend a CTE-focused professional development workshop, seminar, or conference are permissible.

Perkins can only pay for the expenses of CTE teachers, School Counselors, or Perkins Administrators attending conferences that are directly related to CTE instruction. 

 

Student Assistance

Not approvable except in the instance of special populations such as single parents participating in special CTE assistance programs. 

Tuition and fees associated with dual credit or advanced placement coursework including testing and textbooks are not approvable.

This includes books, tools, and other items the student may be required to have, except as provided to non-traditional students or certain members of special populations.

Direct assistance to students is not approvable.

* An exception may be available in special cases dealing with identified special populations in special CTE programs. Permission is required.

The following forms of assistance are not approvable with Perkins funds:

  • Certification test costs
  • Child care
  • Fees
  • Jackets/T-Shirts
  • Lodging
  • Meals
  • Personal tools or equipment retained by students
  • Textbooks
  • Tools
  • Transportation
  • Tuition (including any tuition fee charged for students to attend a course)
  • Uniforms or any clothing including lab coats, coveralls, gloves, etc.
  • Workbooks
Memberships for students, faculty, or administration for career and technical student organizations, professional organizations, or societies.

Instructional materials that become the property of the student are not approvable.

 

Expenditures for students not enrolled in CTE are not approvable.
Remedial or developmental courses are not approvable
Perkins funds may not be used for scholarships or awards.
Individual student assessments or any test charging a “fee per student” are considered a direct benefit to students and are not allowable.

 

Travel 

Any travel outside the United States is not approvable.