The depreciation schedule used should be the same as the school depreciation schedule. Costs associated with participation in both in-state and out-of-state conferences are approvable as requested on the local application. *The key is the actual current value of the equipment, not the depreciated value. chisels, clamps, gardening tools, hammers, hand saws, levels, planes, pliers, punches, rasps, screwdrivers, tape measures, trouble lights, vise grips, wrenches). This document is intended to provide guidance on often requested, but unallowable purchases under Perkins. Instructional equipment costing more than $5,000 per individual item may be permissible. A working lunch is only appropriate when all key items on the agenda could not be accomplished without working through lunch. (Code 300: Possible Mileage + Substitute reimbursement (contract time) OR Stipends (non-contract time)). Equipment for a CTE school-based enterprise aligned to a CTE program of study are allowable so long as the equipment follows the same standards for industry as described above. Any equipment purchased (both <$5,000 and >$5,000 per item) must be industry grade and quality to be eligible for reimbursement. Example: The inservice training or workshop is conducted after school hours, weekends or during the summer (non-contract time). An inventory must be maintained that includes the make, model number, serial number, school/consortium inventory number and depreciation schedule, until the value of the item is less than $5,000. The eligibility of any cost should be determined by considering the grant's purpose, Carl D. Perkins requirements, and any pertinent Federal cost guidelines. Repair and/or maintenance of instructional equipment performed by persons other than school district employees is an eligible expenditure. Your state director will help you understand how to apply for a Perkins grant. Expenditures for equipment must be justified as a needed improvement or addition to a CTE program based on reVISION outcomes. Users Guide to the Grants Management System for Perkins grants. Residential grade washers/dryers, salt and pepper shakers, flatware, spatulas, private label products sold through home parties outlets, used/damaged or discounted because of damage, light grade plastic products (bowl toppers), etc., are not approvable and are the responsibility of the local school. For example, if the consortium decides to prioritize business education programs, all business education programs in the consortium must have the opportunity to benefit and participate in related programming or expenditures. See section D(5) of this Plan for additional information. Chromebooks are not approvable for purchase with Perkins funds as they are not an industry standard. Memberships for students, faculty, or administration for CTSOs, professional organizations, or societies is non-allowable. Has this been run past the risk management department? Perkins Funding - College, Career and Technical Education It may also be used for payment from consortiums to schools for stipends to teachers or to reimburse for substitute pay. Advertising costs for meetings, conventions, or other events including displays, demonstrations, and exhibits are non-allowable. If an LEA chooses to leave a consortium, any equipment purchased by the consortium that has undepreciated value should be returned to the consortium. Click here to see the Essential Elements that make up Size, Scope, and Quality. See below for more information about Perkins consortia. Purchased services are allowable expenses, within reason, used to meet the intent of the program, and documented at the local level. 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. Two federal statutes guide expenditures for your grant: 1) Carl Perkins Act and 2) the Code of Federal Regulations (CFR). DOC Perkins Fact Sheets - Perkins (CA Dept of Education) LEAs should not determine that a working lunch is desired and then construct an agenda to justify that decision. Perkins V: Allowable Cost Guidance for the Strengthening Career and Technical Education for the 21st Century Act (Fund Codes 400 and 401) Entitlement Grant Eligible Perkins V Grantees and High Quality College and Career Pathways (HQCCP) Visit the Office of College, Career and Technical Education for more on career technical educational programs. Residential type kitchen tools are not allowable (e.g. As a general rule, the FAQ states: Generally, there is a very high burden of proof to show that paying for food and beverages with federal funds is necessary to meet the goals and objectives of a federal grant. Perkins Allowable Costs Massachusetts Department of Elementary and Secondary Education Malden, MA 02148 Phone: (781) 338-6230 For a particular cost to be an allowable expense under Strengthening Career and Technical Education for the 21st Century Act LEAs on the postsecondary level can choose one of three participation options: Per section 132(c)(1) of Perkins V, there are no waivers or exemptions for the minimum allocation for postsecondary institutions or postsecondary consortiums. Funding to transport students to and from college visits or to and from student state conferences (e.g. Capital Assets defined as equipment that costs more than $5,000 per individual item. In 2 CFR part 200 (Federal guidelines) it states that recipients should assess whether it is a better deal to buy or lease the vehicle. Always check with your NDE monitor for questionable purchases and pre-approval. However, with Personal Finance curriculum and the Finance program of study, NDE offers no-cost, high-quality, and comparable alternatives. There is a 1.5% maximum on the federal administrative (Indirect Cost) Perkins funds that can be used to support the One-Stop Center. PDF Perkins Permissible Uses of Funds - Illinois State University The following expenditure items always require supporting documentation including, but not limited to, purchase orders, invoices, and receipts. A vendor must provide a description of exactly what the fees are for, detailed information on any personnel services charged to the grant, and the purpose of membership. A working lunch cannot contain extravagant items. It was a chance for all schools and community colleges to take an in-depth look at their entire local and regional CTE system and identify areas where targeted improvements could lead to increased opportunities for student success. Supplanting occurs when the school is replacing textbooks of an existing program. Perkins funds cannot be used for travel outside of the United States. 115-124 CFDA # 84.048A and/or N.J.S.A. However, any equipment (free standing or counter top) purchased must demonstrate or showcase the most recent technology within the equipment category. Pursuant to section 135(b) of the Act, Perkins funds may only be available to programs meeting the following minimum criteria to ensure local recipients CTE systems are of sufficient size, scope, and quality to meet the needs of all students served. A working lunch is not permissible if lengthening the duration of the meeting would not unduly disrupt the attendees schedule or make the day unreasonably long. Allowable costs are determined by 2 CFR Subpart E (parts 200.400-475). The key is career skills development (not family, personal development, or teen parenting courses) aligned to business/industry standards and focus on H3 careers. Example: The ESU is sponsoring a one-day, multi-session, CTE Collaboration Day. Quality refers to the strength of the overall system components, including the extent to which these components positively impact student outcomes. If non-federal funds are used to pay for food and beverages, the LEA should make clear through a written disclaimer or announcement (e.g., a note on the agenda for the meeting) that federal funds were not used to pay for the cost of the food or beverages. More information about Perkins V Accountability can be found at: https://www.education.ne.gov/nce/cte-data-research/, For Full Detailed Account Codes, see NDE Master Code List: Finance and Organizational Services Nebraska Department of Education. Regular Salary/Benefits: When it is permissible to use funds for staff, expenditures must be limited to only that amount that is necessary to carry out the activity. Software renewals are permissible as long as they meet the criteria mentioned previously. FY2023: Perkins Program Improvement & Equipment Grant General maintenance agreements for equipment not purchased with Perkins funds are not an eligible expenditure. PCRN: State Allocations - ed Exceptions may be made for career development/career guidance and other innovative program activities. This list has been created to assist community colleges in the implementation of the Carl D. Perkins Career and Technical Education Act of 2006 (Perkins) grant. Repair and/or maintenance of instructional equipment meeting these criteria is an eligible expenditure. Audit guidelines require that an itemized printout of the total expenditures attributed to the approved Career and Technical Education application for the year must accompany all claims for reimbursement. PDF PERKINS ALLOWABLE AND UNALLOWABLE EXPENDITURES This is not a complete must be based on actual salary expenses. Expenditures for equipment that is not specifically used for approved CTE courses/programs of study and housed in appropriate classrooms/labs/workshops are non-allowable. Generally, size will be defined by items such as the required number of programs, and availability of facilities and equipment to ensure quality, equity, and access. Several resources have been created to assist local recipients in supporting students from special populations .These resources will help recipients develop plans to address the equity gaps for special populations that were discovered during the Perkins V reVISION process.