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Perkins Allowable and Non-Allowable Expenditures

Strengthening Career and Technical Education for the 21st Century Act (Perkins V) allowable and non-allowable expenditures organized by object code.

Perkins V funds must be used to supplement, not supplant, state and local funds already being spent on career and technical education. Every expenditure of Perkins funds must be directly tied to an approved Career Technical Education (CTE) program or program of study as outlined in the local Perkins application plan. Local Educational Agencies (LEAs) are responsible for documenting how each expenditure meets both the supplement-not-supplant requirement and the CTE-program-alignment requirement.

1000 — Certificated Salaries

Item Status
Compensation for CTE instructors — salary/wage portion Allowable
Substitute teachers covering CTE instructors during approved CTE travel — salary portion Allowable
Curriculum development Allowable
Career guidance and counseling — salary for additional counseling personnel Allowable
CTE Teacher in-service training stipends, if paid as salary rather than a contracted service Allowable

2000 — Classified Salaries

Item Status
Classified support staff salaries directly supporting an approved CTE program (e.g., lab aide, program clerical support) Allowable
Classified staff time spent on general institutional administration, not CTE-specific Unallowable

3000 — Employee Benefits

Item Status
Fringe benefits for CTE instructors (tied to 1000 compensation) Allowable
Fringe benefits for substitute teachers covering approved CTE travel Allowable
Fringe benefits for classified support staff directly supporting CTE Allowable

4000 — Books and Supplies

Item Status
Equipment and resources for delivery of CTE instruction (instructional materials, consumable instructional materials, equipment under $10,000) Allowable
Curriculum development and publication materials (new or improved instructional resources) Allowable
Electronic instructional materials — subscription-based fees supplementing CTE classroom instruction Allowable
Furniture required as a reasonable accommodation for a student with a disability Allowable
Industry specific furniture Allowable
Linguistically appropriate assessment and instructional/supportive material for limited English proficiency Allowable
Modification or upgrade of equipment to meet current business/industry specifications Allowable
Career and Technical Student Organization (CTSO) instructional materials (as distinct from advisor/student travel and registration, which code to 5000) Allowable
Workwear or team wear that stays the property of the school/program and is checked out to students for use during class, lab, or CTSO activities Allowable
Furniture — typical classroom items (chairs, desks, bookcases) Unallowable
Items retained by students (supplies, clothing/uniforms, tools, PDAs, calculators) Unallowable
Promotional items (T-shirts, pens, cups, key chains, etc.) Unallowable
Equipment not specifically used for an approved CTE course/program of study, used for general administrative or personal use, or needed for building maintenance Unallowable
Gifts, door prizes, etc. Unallowable

5000 — Services and Other Operating Expenditures

Item Status
Electronic instructional materials — subscription-based fees supplementing CTE classroom instruction Allowable
Conference costs essential to improvement of CTE programs (development workshop, seminar, or conference) Allowable
Contracted services that support CTE programs Allowable
Travel and lodging for approved CTE travel Allowable
Organizational memberships/subscriptions in business, professional, or technical groups (institutional level, not individual) Allowable
Professional development costs Allowable
Professional service costs (consultants) Allowable
Communication costs (publications, postage) for promotion/recruitment of CTE programs Allowable
Marketing and outreach activities directed at a specific CTE program, program of study, or service Allowable
Recruitment and affirmative outreach activities to assure access to quality CTE programs for special populations Allowable
CTSO advisor/student transportation and registration to state and national CTSO leadership conferences Allowable
Maintenance and repair costs that neither add permanent value nor appreciably prolong useful life Allowable
Rental/lease costs of equipment Allowable
Technical skills assessments (industry-recognized certification exams/assessments) Allowable
Advertising and public relations designed solely to promote the institution (not tied directly and exclusively to CTE) Unallowable
Alcoholic beverages Unallowable
Alumni/ae activities Unallowable
Commencement and convocation costs Unallowable
Contingency or "petty cash" funds Unallowable
Contributions or donations Unallowable
Dues/memberships to professional organizations or societies for individuals Unallowable
Entertainment costs: meals, banquets, transportation, gratuities, and lodging Unallowable
Fundraising Unallowable
Lobbying and other political activities Unallowable
Monetary awards Unallowable

6000 — Capital Outlay

Item Status
Equipment — single items greater than $10,000 with a useful life of at least one year Requires Prior Approval
Purchase or construction of buildings/facilities, including permanent or semi-permanent modifications Unallowable
Questions:   Program and Administrative Support Office | Perkins@cde.ca.gov
Last Reviewed: Thursday, September 10, 2026
Recently Posted in Career Technical Education