Disclaimer: This information is intended to assist consortia leaders when making funding decisions. Other uses of funds not listed here may be determined to be unallowable upon further research of federal documentation or consultation with state leadership. In some instances, state leadership must confer with our federal consultants at the Office of Career, Technical, and Adult Education (OCTAE).
Source Documents: Strengthening Career and Technical Education for the 21st Century Act of 2018 and The Administrator's Handbook on EDGAR, 4th Edition.
Personnel may be funded via the Perkins Grant in the following cases:
In all cases, the following conditions must be met:
As with any expense, personnel-related costs must directly link to the needs assessment process and the overall priorities outlined in the local application. Personnel paid with Perkins Grant funds should not, except in unique circumstances, be funded by the grant for more than three fiscal years, whether funded in whole or in part. Because the needs assessment must be updated every two years, local recipients must ensure that any third year of funding for positions still aligns directly with the priorities identified. Documentation must be retained to support personnel-related costs. Timesheets are considered a best practice for time and effort reporting. If electronic time sheets do not allow a narrative of duties, other documentation is needed. Perkins coordinator positions are subject to the time and effort reporting requirement if the position is paid in full, in part, or is part of the administrative match for the grant. Coordinator positions are not subject to the three-year review. (2 CFR Subpart E §200.430)
Personnel who are compensated in whole or in part with federal grant dollars are required to report on their duties/activities funded under the grant. This time and effort reporting reflects how teachers, faculty, and/or staff spent the time compensated by federal grant funds. These documents are referred to as Personnel Activity Reports (PAR).
The purpose of federally mandated time and effort reporting is to provide documentation to substantiate payroll charges. For example, if 25 percent of an individual's time was charged to a federal grant, time and effort reports must substantiate that the individual spent at least 25 percent of their time working on activities to support the goals of that federal grant. This should also align with the position description for the individual. Time and effort reports must be a single, certified document that reflects 100 percent of an employee's time worked in a given period for:
Perkins V funding can only be utilized for funding POS identified as part of the application. POS under development can use funding for content/curriculum development, not to purchase equipment, classroom resources (textbooks), etc.
Postsecondary Approved Programs
Secondary Approved Programs
Perkins V resources may only be used by districts for program expenditures relating to students participating in an MDE CTE-approved program, as identified on Table C.
Perkins V allows eligible consortia to use up to, but not more than, five percent of their Perkins allocation for administrative costs. The five percent administrative allowance must be accounted for separately within the consortium's basic and reserve funds. For example, when developing the consortium budget, a maximum of 5% of basic funds and 5% of reserve funds must be indicated as separate line items in the budget. Administration is defined as activities necessary to properly and efficiently perform the eligible fiscal and data collection responsibilities under the Perkins V Act.
Local consortia are responsible for prudent cash management. Greater than 50 percent of the funds should be spent by the 3rd quarter of the fiscal year. A review of cash management should be an agenda item at every consortium leadership meeting.
Perkins V does not allow colleges or school districts to carry over unexpended funds from one fiscal year to the next. All expenditure orders must be encumbered and items received by June 30th. Attempts should be made to pay all invoices by June 30th. Late payments must be coordinated with the Minnesota State System Office grants accountant or MDE fiscal personnel.
The table below provides explanations and examples for requests that have been the subject of inquiry in recent years. Please keep in mind that Perkins funding is not designed to fully support the local CTE program(s), but rather a complement and supplement to local resources. Some items labeled as unallowable may be supported through other funding sources, such as the CTE levy, general education funding, leveraged equipment funds, or disability services. Purchases intended for program use will be ordered in a timely manner to be used during the grant/academic learning year (i.e., items for use in fall courses should be ordered and received in a timely manner for fall; items for use in spring courses should be ordered and received in a timely manner for spring).
Description/Explanation: Career and Technical Student Organizations means an organization for individuals enrolled in a career and technical education program that engages in career and technical education activities as an integral part of the instructional program. The CTSO's in Minnesota are: Business Professionals of America (BPA), DECA, Family, Career and Community Leaders of America (FCCLA), FFA, Health Occupations Students of America (HOSA), and SkillsUSA.
There are limited allowable expenses for clubs (e.g., Vex, Robotics, Supermileage) that provide intra-curricular leadership experiences to CTE students similar to state-recognized CTSO's.
Unallowable Expenses:
Allowable Expenses:
Description/Explanation: Additional pre-approval is not required if the field trips/activities are listed, budgeted, and approved as part of the annual Perkins consortium grant application. Field trips and student transportation activities not listed in the original approved application must be pre-approved if the cost of the activity exceeds the $1,000 threshold.
Unallowable Expenses: Funding may not be used to support individual classes at the middle-school level.
Allowable Expenses: Field trips and student transportation activities directly supporting CTE students and programs are allowable under the Perkins Grant funding. This can include middle school career-awareness activities that support CTE program enrollment at the high school level.
Description/Explanation: Computers, tablets, and mobile devices seldom relate to specific industry skills. These devices may have previously been considered innovative; however, given the standard nature of this equipment across many content areas, the hardware itself is no longer considered innovative. The district or college should typically purchase these hardware items. Using Perkins funds could be considered supplanting.
Unallowable Expenses:
Allowable Expenses:
Description/Explanation: Costs associated with the delivery/participation in concurrent enrollment postsecondary opportunities
Unallowable Expenses:
Allowable Expenses:
Description/Explanation: Curricula that supplements instruction and allows students to gain knowledge and skills that meet industry standards and expectations in high-wage, high-skill, or in-demand occupations.
Unallowable Expenses:
Allowable Expenses:
Description/Explanation: Specific software licenses for career development activities (i.e., Minnesota Career Information System, Naviance, etc.) do not require additional permission if they are currently reflected in the local Perkins application budget approved by MDE.
Pre-approval is not required for these expenditures; however, if they require a budget modification or change, this must be approved through the budget maintenance system.
Description/Explanation: Perkins funds cannot be used to acquire equipment in which the acquisition results in a direct financial benefit. If the equipment is purchased with federal funds and then used to sell products or services, the generated revenue must be returned directly to the program. Generally accepted accounting practices and documentation must be in place to show the funds were invested in the program. There is a robust burden of proof documenting the reinvestment of any profit.
Unallowable Expenses:
Allowable Expenses:
Description/Explanation: The federal grant has marked meals as allowable with a high threshold or burden of proof to show that food is necessary and requires a working meeting. Perkins funds may not be spent on food except in very limited circumstances and must be pre-approved.
Unallowable Expenses:
Allowable Expenses:
Food and meal expenses are allowed in limited situations and must be pre-approved. To be approved, expenses must meet the following criteria:
Description/Explanation: Tangible supplies purchased by the district or college, such as desks, chairs, tables, mobile carts, storage bin cabinets, toolboxes, shelving, and external USB storage, are generally supported with local funds for non-CTE purposes and, therefore, considered supplanting.
Unallowable Expenses:
Allowable Expenses
[Note: Must have a per-item value of $100 or more]
Description/Explanation: Perkins funding supports instruction which equips students with career skills in preparation for high skill, high wage, or in-demand careers. Items that are not the industry standard in the workplace are not allowable.
The minimum cost is to ensure innovation and improvement rather than maintenance cost.
Unallowable Expenses:Description/Explanation: Memberships to professional organizations that provide a benefit to the consortium membership and provide a direct individual benefit to staff and students. Additionally, many membership organizations actively lobby elected officials on behalf of CTE.
Unallowable Expenses:
Allowable Expenses: Organizational membership granted to the agency, district, or college that provides a benefit to the consortium rather than a specific entity.
Description/Explanation: Section 135 of the Act states local uses of funds shall be used to "provide career exploration and career development activities through an organized, systematic framework designed to aid students, including in the middle grades, before enrolling and while participating in a career and technical education program, in making informed plans and decisions about future education and career opportunities…"
Unallowable Expenses:
Allowable Expenses:
Description/Explanation: Supports that reduce or eliminate barriers to participation in CTE programs and activities. This may include areas such as transportation, targeted programs for preparation or retention, mobility, child care, or cost of associated fees.
Unallowable Expenses: Direct assistance to a student not identified as a member of a special population or gender nontraditional is not permissible.
Allowable Expenses:
Description/Explanation: TSA exams and industry-recognized credentials allow students to demonstrate mastery of knowledge and skills within a specific course and provide data for curriculum improvements for a program or program of study.
Unallowable Expenses: Exam or credential only completed by select students within an approved program or course.
Allowable Expenses: Exam or credential is required for all students enrolled in a CTE course within an approved program. Instructors should utilize results for data-driven decision-making and continuous program improvement.
Description/Explanation: School districts regularly purchase textbooks for other content areas in the district. As such, using Perkins funding to purchase textbooks for CTE courses would be an example of supplanting local funds. Additionally, textbooks can become out-of-date shortly after they are printed, particularly in quickly changing fields, and are thus not an innovative classroom tool.
Unallowable Expenses:
Allowable Expenses:
Description/Explanation: Use of drone technology is standard for the industry for which the requesting program prepares students.
Aerial vehicles/drones must be registered with the FAA, and the instructor must hold the appropriate FAA license. If the instructor under whose name the drone is registered leaves the district or consortium, then the district or consortium is responsible for ensuring that registration is transferred to an individual providing instruction in the CTE classroom and licensed.
Unallowable Expenses: If aerial vehicles/drones are purchased for non-CTE classroom instruction or other uses using district funds, Perkins may not support similar drones in the CTE classroom.
Allowable Expenses: Used solely for CTE instructional purposes and aligned with curriculum
Description/Explanation: If a college or school district determines a need to fund support services for nontraditional (by gender) students, they must develop local guidelines within state and federal laws to provide assistance with dependent care, transportation services, special services, supplies, books, and materials for nontraditional students in CTE-approved programs and/or services.
Unallowable Expenses:
Allowable Expenses: