• Character Strong - allowable

• Positive Action (tied to Health Science) - allowable

• Connecting the Dots - Career Exploration - allowable

• Mike Rowe curriculum - allowable

You Science - nonallowable- provided features equal to Nebraska Career Connections

Pathfull - nonallowable- provided features equal to Nebraska Career Connections

School Links - nonallowable- provided features equal to Nebraska Career Connections

• Livestock- - not allowed(Perkins or State)

• Milwaukee Bluetooth Jobsite Radio- - not allowed
  *to prevent students from wearing headphones (Perkins or State)

• Mouse Traps- -  not allowed (Perkins or State)

• Tassel Dash game- -  not allowed (Perkins or State)

• 3D Printer  Filament Storage Rack- - not allowed (Perkins or State)
  
  

• Mobile 60x30 Worktable (portable and used in Woods Dept.) allowed (Perkins or State)

• Document Camera to record demonstrations and put in Canvas allowed (Perkins or State)

• Adaptive Tools: Pencil weights, adaptive scissors, sock aid, universal cuffs, adaptive cutting board all for Special Pops allowed (Perkins or State)

• Portable Range Hoods for FCS- Considered for Safety in air quality allowed (Perkins or State)

• Printing and reproduction fees for booklets-copying and binding allowed (Perkins or State)

• JET Air Filtration System for Wood Shop allowed (Perkins or State)

• Weed Barrier for Greenhouse allowed (State)

• DECA Advanced Marketing Exam Projects allowed (State)

• Storage Cabinet for welding supplies allowed (State)

• Pollinator Kits allowed (State)

• Code Monkey- -allowed for Middle School and higher grades only (Perkins or State)

• Melissa & Doug Lifelike stuffed animal- -allowed (State)

• Vector Solutions: Student Wellness (grades 6-12)- - allowed (State)

• EUL CHEMICAL SANITIZING Dishwasher- Commercial Grade (NFS Certified) - -allowed (Perkins or State)

• 
  

Possibly.

Several criteria must be met before the approval of a food dehydrator.

• Describe which program of study the food dehydrator will be used and provide justification.

• Explain in writing what CTE standards the food dehydrator will be used to meet.

• Provide the size and whether the dehydrator is commercial (allowable), small home grade (nonallowable), or other (allowability TBD) 

Prepayments - Occasionally, there are situations that arise where prepayment is necessitated due to federal requirements, State Statutes, contracts or, normal business practices. Though prepayments are not illegal, per se, they are in conflict with the normal claims process since the State will give an asset in anticipation of goods or services being rendered at a later date. (There is not an enforceable claim against the State until goods or services are received.) Since the potential for loss to the State is greater under prepayment situations, extreme care should be exercised and a conscious effort should be undertaken to minimize prepayments. State Accounting reserves the right to review all prepayment requests. Three prepayment requests are reviewed:

• Conference Registration - State policy permits the prepayment of training session and conference registration fees by the agency on behalf of State employees.

• Federal Government and Affiliates - The Superintendent of Documents and the Postmaster require prepayment for publications and postage, respectively. In these situations, warrants will be drawn for payment in advance. All other transactions with the federal government should be reviewed to determine if prepayment is mandatory and can be made.

• Routinely Recurring Expenses - Normal business practice necessitates the prepayment of expenses such as magazine subscriptions, local telephone service, rent expense, etc.

No. A washer and dryer for the use of laundering foods lab laundry is the responsibility of the LEA. Many commercial businesses contract with laundry services. Nor is a washer/dryer tied to students developing skills and knowledge that are needed for a career in the fashion/clothing industry.

From the standpoint of Fashion Construction & Fashion Design, there are not any standards in those courses that point towards students learning how to properly care for clothes. There are standards that read: “analyze the effects of textile characteristics on design, construction, care, use, and maintenance of products.” But that does not signal that students must learn how to do laundry or treat stains. To effectively teach those classes, a washer and dryer are not needed and there are no student skills and knowledge connected to those pieces of equipment.

With prior approval, an exception may be made in order to teach student skills and knowledge for an adaptive Special Ed/Life Skills course co-taught with the FCS teacher. 

No.  Perkins does not allow for carryover.
In the Grant Award Notification (GAN) it is stated: 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 the ending date of the Grant.  
Finally, LEAs need to follow their own internal policies and business practices. It’s most unlikely an LEA would pay for items not yet received.

Potentially. In most cases, Perkins funds can support the LEA’s CTE courses that have the intent to eventually establish an approved CTE program of study. Equipment must also be justified by the curriculum aligned with state model programs of study. Check with your NDE Perkins Monitor for allowability before purchasing.

No. From the Perkins grant perspective, the main concern is that the capital asset is being used for CTE programs and services, that the cost is reasonable and necessary, and that it is allocable to the grant. 

Used equipment may be procured with Perkins funds, however this is approvable only if it is industry/commercial grade and has a long time-span for use as in multiple years. 

No.

Yes. (Note: Car repairs are not an allowable expenditure.)  CFR 200.452

Repair and/or maintenance of instructional equipment and capital assets performed by persons other than the LEA’s employees is an eligible expenditure. However, Maintenance contracts or agreements are not allowable. 

No. Because the grant is for one year only, funds cannot be expended beyond that grant year, even with the rationalization of a discounted cost. Protection Plans are the responsibility of the LEA. Purchasing these would be supplanting. 

This is non-allowable unless the installation meets the following criteria: 

Equipment that requires professional, one-time factory installation and training to ensure warranty validity is allowable. 
2 CFR 200.468 Specialized service facilities costs are allowable.

Yes, CTE School-based business expenditures for commercial grade equipment is allowable when following the allowable Perkins purchases.

Yes- Middle grades CTE (grades 5-8) purchases would be allowable if they are to modernize, improve or expand CTE offerings and align them to current industry standards and expectations. They must also be used for a course or courses that enhance instruction for students to gain knowledge and skills that meet industry standards and certifications in high-wage, high-skills, and high-demand occupations.
The key is career skills development (not family, personal development, or teen parenting courses) aligned to business/industry standards and focus on H3 careers.  (See additional information in the next question below.)

Perkins funds can be used for grades down to the 5th grade, so a middle-schools building with 5-8 would still be permissible.
Regarding the middle school program, purchases would be allowable ONLY if they are to modernize, improve, or expand the career and technical education offerings; they are aligned with current industry standards and expectations as determined through the outcomes of the reVISION process; and are written in the Local Application.  They must also be used for a course or courses that enhances instruction for students to gain knowledge and skills that meet industry standards and certifications in high wage, high skill and high demand occupations and used in approved CTE programs.

Instructional materials, software, or equipment that is used in hobby, craft, leisure-arts, or other non-occupational, exploration, or preparation courses are not approvable for reimbursement.

If the items are for career exploration for a middle school class that specifically addresses health sciences or human services careers (and not personal life skills, communication, teamwork, problem solving, etc.), then they would be approvable.

Always review items with the middle school teacher(s) with the above criteria in mind.  The key is career skills development (not family or personal development) that is aligned to business/industry standards and focuses on H3 careers and approved CTE programs.

Following are the guidelines for curriculum tool purchases:

1.      A provision within the current ESU/District Perkins V Plan, or an amendment is needed.
          For example: Plan includes improving safety lessons.

2.     Curriculum tools are for instructional necessity to teach content (e.g. Excel, Fusion 360, Solid works, etc.)

3.     Purchase does not supplant district funds previously allocated to purchase said curriculum.

4.     Doesn’t provide direct assistance to students by paying for student certifications or certification exams. 

Purchased tools or tool kits would need to be:

• labeled as district property

• labeled as purchased with Perkins funds

• only loaned to students for the duration of the course and

• returned to the district

Potentially. If culinary aprons, gloves, coats and hats, welding aprons, and welding gloves are considered the property of the department - not the student (as that would be a direct benefit) - they would be allowable. Items may be issued to a student to be used during a class to ensure proper safety and sanitation. Disposable materials would not be allowable as they would be considered consumable. Replacement clothing would be the responsibility of the district.
First-time materials to start or update a course would be considered allowable. 

See section: Career and Technical Student Organizations for more information about direct benefits to students. 

No.

Perkins funds may be used to purchase instructional materials when new approved CTE programs are being implemented or curriculum is being aligned to new program of study standards. However, in some cases, high-quality, no-cost options are available. This is especially true with Financial Literacy. Therefore, expending funds on an expenditure wiht a cost may not be considered reasonable. (See § 200.404, definition below.) 

Given the regulations below, high-quality, no-cost alternatives are always reviewed relative to Perkins expenditures. For instance, The Nebraska Department of Education procures various statewide licenses at reduced rates to provide services to programs and schools across Nebraska. It would not be prudent nor reasonable, then, for an LEA to use the Federal Perkins funds to purchase a comparable product.

Under CFR Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, it includes a section related to the factors that affect allowability of costs. These include, among other things, that the cost be necessary and reasonable, allocable to the grant, and that the LEA can rebut the presumption of supplanting.

In § 200.404, a cost is defined as “reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost.” Further, “in determining reasonableness of a given cost, consideration must be given to:

1. Whether the cost is of a type generally recognized as ordinary and necessary for the operation of the non-Federal entity or the proper and efficient performance of the Federal award.

2. The restraints or requirements imposed by such factors as: sound business practices; arm’s-length bargaining; Federal, state and other laws and regulations; and terms and conditions of the Federal award.

3. Market prices for comparable goods or services for the geographic area.

4. Whether the individuals concerned acted with prudence in the circumstances considering their responsibilities to the non-Federal entity, its employees, where applicable its students or membership, the public at large, and the Federal government.

5. Whether the non-Federal entity significantly deviates from its established practices and policies regarding the incurrence of costs, which may unjustifiably increase the Federal award’s cost.

Yes, this is an approvable item to spend Perkins funds as the harness is mandatory for roof repairs and is industry grade. 

Specific only to CTE  programs and when implementing new CTE programs or updating Programs of Study: the flammable storage cabinet is allowable even though it is considered furniture.
It is a specialty piece of furniture with a specific purpose for CTE safety in the workshop. It would have to be industry grade and required by OSHA. The Eyewear Sanitation cabinet--for safety and sanitation, would be allowable and have to be Industry grade. No replacement items are allowable.

Yes, they are allowable. However, they should be a part of an approved CTE program and not consumable. 

Most likely. Like all expenditures, the purchase must be allowable and allocable to the grant - meaning, it must align with the local Perkins application and be used to support approved CTE programming/curriculum. Whole-school or non-CTE uses would not be permissible (school events, athletic games, etc.). If the software is being used by CTE students during these events to refine their skills and demonstrate skill acquisition and that is tied back to the CTE curriculum, this would most likely be permissible. 

They are allowable with the following stipulation for each school to use them: They are not allowable for a teen parents program. The use of the requested materials must directly relate to the current standards and Programs of Study. If the requested items were going to be used as part of FCS Program of Study course (e.g. Child Development course in Early Childhood Education and Services) then they would be allowable. The teacher(s) that would be using the materials must attend the $150 (approximately) training offered by the manufacturer to teach using best practices for the materials.