Perkins Policies & Procedures
Programmatic Fiscal Requirements
(Ref: 2 CFR, Subpart E – “General Provisions for Selected Items of Cost”) Each recipient of Perkins funds must follow cost guidelines outlined in the Office of Management and Budget (OMB) publication of the final Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (known as the Uniform Grants Guidance of UGG), the Perkins Act, and EDGAR. These publications discuss how to determine if an expense is allowable, allocable, and reasonable (2 CFR Part 200 §200.403 through §200.405) and, specific unallowable expense categories, although the state of North Carolina may set more stringent standards. These documents also provide an explanation of the required documentation when salaries and personnel costs are paid with federal funds. See Section XI – Basic Cost Principles for details of allowable and unallowable costs.
Maintenance of Effort
Note: Monitoring of Maintenance of effort is a State Department of Education responsibility.
As required by the Perkins statute, the state must be able to demonstrate that it spent the same amount in state funds on CTE programs from year-to-year. The calculation may be done on a per-pupil basis (amount spent per CTE student) or on an aggregate basis (the total spent on CTE). North Carolina must maintain 100 percent of the prior year’s efforts, unless North Carolina receives a smaller allocation from the US Department of Education. In that case, North Carolina may reduce its efforts proportionally.
When computing Maintenance of Effort (MOE), the year prior to the current year is compared with the year before that. The computation must exclude capital expenditures, special one-time projects, and cost of pilot programs.
- SDE Accounting Division is responsible for developing MOE reports. MOE is reviewed
annually to verify that information is correctly submitted to OCTAE.
The College or applicant for a Federal award must disclose, in a timely manner, in writing to the Federal awarding agency of pass-through entity all violations of Federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the Federal award. Failure to make required disclosures can result in any of the remedies described in section 200.338 Remedies for noncompliance, including suspension or debarment. (See also 2 CFT part 180 and 31 U.S.C. 3321).
Debarred and Suspended Parties
Grantees and sub-grantees must not make any award or permit any award (sub-grant or
contract) at any tier to any party which is debarred or suspended or is otherwise excluded
from or ineligible for participation in Federal assistance programs under Executive Order
12549, “Debarment and Suspension.”
Grantees and sub-grantees must not make any award or permit any award (sub-grant or contract) at any tier to any party which is debarred or suspended or is otherwise excluded from or ineligible for participation in Federal assistance programs under Executive Order 12549, “Debarment and Suspension.”