Perkins Resources

Colleges must have clearly defined and documented processes as part of their respective policy guidelines for budgeting. The college’s Perkins Budget has seven primary categories. Colleges must align funds for each category with Perkins core indicators. Institutions must establish accounts consistent with these categories so that Perkins funds can be properly identified and required reports submitted. Expenses should be accounted for by category according to federal program guidelines and the guidelines of the individual institution. Copies of all budget forms are available on the NCCCS Moodle site. Budgeted items must comply with EDGAR. Budget category descriptions are:

1. Capitalized Equipment - Equipment purchased costing more than $5,000. Must show evidence which CTE programs it is benefiting.
2. Non-Capitalized Equipment (and significant technological items) - Equipment purchased costing more than $500 and less than $5,000. Must show evidence which CTE programs it is benefiting.
3. Non-Consumable Supplies – Items (other than equipment) that are used in CTE programs that provides assistance in the instructional area. These items must benefit all students in that particular program. NOTE: This includes computing devices.
4. Travel – Perkins related travel and mileage reimbursement for conferences, for staff going to schools, businesses, other local entities, professional development, etc.
5. Purchased Services - Expenditures for contractual services obtained from consultants or others not employed by the institution are recorded in this section.
6. Salaries/Benefits - Regular Employee Salaries and Benefits. Note: Includes salaries and benefits for personnel performing direct services for an activity. A timesheet must be maintained for each employee paid. Perkins funds may be used for faculty salaries and benefits for startup programs not to exceed two years. See Section VI, C. 3. for specific information.
7. Other items - Items that do not fit in any of the categories above (i.e. software, reference manuals, training modules, maintenance agreements, memberships in professional organizations, etc.). These must meet the allowable expenses set by the Perkins Act.