Not allowable. They must receive the item. Districts are cash basis and cannot account for something until they have it.
A Purchase Order shows the grant funds were obligated before the end of the grant (June 30) making the item allowable, but reimbursements can’t be generated for something that hasn’t been paid yet.
This would be a policy that most district’s follow for their own accounting processes.
Possibly. While elementary-level activities can be supported, they must be targeted, limited in scope, and clearly tied to structured career exploration experiences rather than broad classroom instruction or general technology use.
The consortium may be able to cover the additional costs using Perkins funds, provided all Perkins requirements are met.
The cost must be treated as a proportional share of a single, allowable equipment purchase—not as a reimbursement of state funds already expended. To remain compliant, the equipment must be included in the preapproved Perkins application (or amended prior to charging), and the cost allocation between State CTE and Perkins must be clearly documented.
Documentation should reflect the total cost, funding split, and that the Perkins portion is necessary, reasonable, and allocable to the grant. This will help avoid any concerns related to supplanting or grant-back.
Examples of clear documentation include a purchase order or cost allocation record showing the total cost and funding split, a reference to the approved Perkins application or amendment, inventory records reflecting proportional funding, and a brief written justification demonstrating that Perkins funds supplemented—rather than replaced—state funds. Documentation should consistently show that Perkins supported a defined portion of the total cost, not a reimbursement of prior expenditures.
This approach is allowable, however, it does require diligent organization and clear documentation to ensure compliance.
If additional State CTE funds are available to cover the full cost, that would be the most straightforward approach. Using a single funding source reduces administrative burden and avoids potential concerns related to supplanting. However, if the consortium chooses to use Perkins funds for a portion of the cost, the documentation and allocation requirements outlined above would apply.
No. It is considered a prepayment and outside of the grant period.
Non-allowable.
600 Supplies. The specific code is 643 for a software license or access to a web-based service.
The Perkins Basic Grant and the reVISION Action Grant use the same coding.
Receipts: 4525, and Disbursements: 6700.
Keeping Perkins expenditures coded to the 6700's could benefit the district for other State calculations (when coded prior to the end of the district's fiscal year).
Each code represents a function that describes the activity for which a service or material object is acquired. This coding structure distinguishes and identifies the functions and objects of expenditures.
Examples are below:
03 - Expand Use of Technology (e.g., adding computers and software in Information Technology)
20 - Upgrade Equipment (not replacing, but upgrading to Industry standards)
07 - Modernize Programs (May include professional development in addition to modernizing equipment)
08 - CTE Course Development (expenses towards any new CTE course. May include Professional Development training.)
No, this is not allowable. It is considered a prepayment and outside of the grant period.
No. This would be obligating funds outside the grant period.
There is a difference between Obligated and Expended. Funds must be obligated within the 12-month period.
Perkins Grant Award Notifications (GANs) have a 12-month grant period starting July 1 and ending June 30.
The obligation period of the Grant is identified in Grant Award Period. Obligations cannot be made prior to or after this Grant Period. All obligations should be liquidated within 45 days after ending date of Grant.
Expenditure Type When Obligated
Equipment and Supplies Date of Purchase Order
Work of employees When the work occurred
Contracted Services Date of written agreement
Travel expenses When the travel is taken
Yes, however the item should be received and the payment should be made in a very timely manner so that the grant does not need to be left open for an extended period of time. Perkins Grant Awards (GANs) state the following Terms and Conditions:
"The obligation period of the Grant is identified in Grant Award Period. Obligations cannot be made prior to or after this Grant Period. All obligations should be liquidated within 45 days after ending date of Grant. At the completion of the grant period, a final request for funds accompanied by the final report of expenditures must be submitted to the Department with proper documentation not later than 45 days after the last day of the grant period."
No. An annual budget and application for Perkins funds must be approved by NDE before any funds can be obligated from it.
Administrative costs must be associated with the direct administration of the local application. Costs are limited to no more than 5% of total allocation. Approved indirect costs are considered administrative costs and must be included in the 5% limitation. Documentation of actual expenses must be maintained to claim the 5% administrative cost. Budget and reporting of the direct administrative expenditures should appear in the appropriate object code.
The allowable rate should be the LEA’s or Consortium’s Approved Rate when it is LESS than the 5% maximum. (Up to 5% is the rate allowable by Perkins law.)
Examples: If the 5% is claimed for staff time, it should be in Category 100-Salary and Category 200-Employee Benefits. You do need to record and submit time certification for reimbursement. The records must show positive time kept under the 5% cap.
If the 5% administrative cost is directly associated with advisory committee meals or other related expenditures, it would be coded to Category 300- Professional & Technical Services or Category 400/500-Other Purchased Services depending on the type of purchases involved.
If it is to pay mileage for the ESU staff
travel expense reimbursement, code to
Category 400.
The documentation needed depends on the expense. This documentation could be payroll records along with Time and Effort, paid invoices and receipts, contracts, etc. This is would be the same documentation you would need to support any expense where there is no additional documentation for administrative expenses.
If you are charging Indirect Costs to grants you would want to have the documentation showing how the Indirect Cost is being calculated and charged.
No. The reimbursement requests should clearly indicate that the district or community college made those expenditures as this is to whom the grant award was issued.
It is also important that all equipment and supplies purchased with the grant funds be tagged and/or inventoried as property of the school district or community college.
Direct costs generally include:
Salaries and wages
Other employee fringe benefits allocable on direct labor employees.
Consultant services contracted to accomplish specific grant objectives.
Travel of employees.
Materials, supplies and equipment purchased directly for use on a specific grant or contract.
Communication costs identifiable with a specific award or activity.
Indirect costs represent the expenses of doing business that are not readily identified with a particular grant, contract, project or activity, but are necessary for the general operation and the conduct of activities it performs. In theory, costs like heat, light, accounting and personnel might be charged directly if little meters could record minutes in a cross-cutting manner. Practical difficulties preclude such an approach. Therefore, cost allocation plans or indirect cost rates are used to distribute those costs to benefiting revenue sources.
Documentation at the LEA should have:
Date of Purchase
Vendor
Amount
Note describing purpose for expenditure
Direct costs can be identified specifically with particular cost objectives such as a grant, contract, project, function or activity.
If indirect costs were claimed on any other Federal Grant in the grant year, they must also be claimed for the Perkins Grant in that same year.
Perkins grant indirect costs are capped at 5%. Additionally, administration fees must be included within the 5%. Combined, this amount cannot exceed the 5% cap.
The amount of capital outlay (equipment) is excluded from the total direct costs when the indirect cost rate is applied to determine the dollar amount of indirect cost to be allowed by the project.
If a subrecipient wanted to purchase a capital asset, are they permitted to split that cost across different funding sources one of which is Perkins? In other words, can they use $50,000 in Perkins funds for a piece of equipment that costs $75,000, and other funds to make up the difference?
Yes, with proper documentation. Review 2 CFR 200.313 (Equipment) of the Uniform Guidance. When it is time for this item to be sold or disposed of, it will be important there are records of the proportional amount of Perkins funds that were used in the acquisition of the equipment. Additionally, the equipment must be used for CTE programs and services, the cost must be reasonable, necessary, and allocable to the grant.
An LEA did not budget for indirect costs in the Perkins Grant. They did budget for Admin costs. Would a meal for an Advisory Committee meeting be allowable under the Admin costs with no preapproval?
The meal would not be allowable. In order to be an indirect cost it would have needed to be budgeted there.
If a subrecipient wanted to purchase a capital asset, are they permitted to split that cost across different funding sources one of which is Perkins? In other words, can they use $50,000 in Perkins funds for a piece of equipment that costs $75,000, and other funds to make up the difference?
Yes, with proper documentation. Review 2 CFR 200.313 (Equipment) of the Uniform Guidance. When it is time for this item to be sold or disposed of, it will be important there are records of the proportional amount of Perkins funds that were used in the acquisition of the equipment. Additionally, the equipment must be used for CTE programs and services, the cost must be reasonable, necessary, and allocable to the grant.
NDE views indirect cost rates to be applied to the rate in effect at the time of the direct cost. The approved IC rate for August of the allowable direct costs for August could be charged to the grant.
If it is June’s time worked on a June Timesheet, you can allow it as an obligation for a payment being made in July. Time and Effort reporting would follow the same dates.
EDGAR §200.406 Applicable credits. Applicable credits refer to those receipts or reduction-of-expenditure-type transactions that offset or reduce expense items allocable to the Federal award as direct or indirect (F&A) costs. Examples of such transactions are: purchase discounts, rebates or allowances, recoveries or indemnities on losses, insurance refunds, and adjustments of overpayments or erroneous charges. To the extent that such credits accruing to or received by the non-Federal entity relate to allowable costs, they must be credited to the Federal award either as a cost reduction or cash refund, as appropriate. E.g., deduct the amount of the rebate from the request for reimbursement before submitting to the NDE.
This category is used for payment of Professional Development Registration and/or fees to consultants or for professional and technical services.
ESU's also use this code for payment from consortiums to schools for stipends to teachers and Substitute Teacher reimbursement as requested in the local application.
Yes.
Yes, however, just like any other expenditure the fee must align with the overarching CTE application and four-year plan for the consortium and is considered an allowable expense. 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 item’s purpose and will these activities provided by the vendor reasonably contribute to the identified results of the comprehensive local needs assessment.
Is a deposit allowable on a hotel room with current grant funds (and claiming reimbursement), but the actual travel and stay in the hotel will occur during the upcoming grant year?
Possibly. Per 2 CFR: Lodging and subsistence. Costs incurred by employees and officers for travel, including costs of lodging, other subsistence, and incidental expenses, must be considered reasonable and otherwise allowable only to the extent such costs do not exceed charges normally allowed by the non-Federal entity in its regular operations as the result of the non-Federal entity's written travel policy. In addition, if these costs are charged directly to the Federal award documentation must justify that:
(1) Participation of the individual is necessary to the Federal award; and
(2) The costs are reasonable and consistent with non-Federal entity's established travel policy.
No. Perkins does not allow carry over funds for their annual grants. Obligations cannot be made prior to or after the grant period (July 1st through June 30th).
No. Per 2 CFR Part 200, 200.470 local governments that are tax exempt cannot be reimbursed for tax that was inadvertently paid.