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
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