Allowable and Non-Allowable Costs Guidance

1 General Categories of Allowable Non-Allowable Costs

In the event of any questions or potential conflicts please contact your Program Coordinator for guidance.

Allowable Expenditures

  • Involvement of parents, business, and labor in planning and operation
  • Involvement of parents, business and labor in planning & operation
  • Career guidance and academic counseling
  • Work related experiences for both students and faculty
  • Programs for special populations
  • Education and business partnerships
  • Secondary and Post-secondary linkages
  • Mentoring and support services
  • Upgrading equipment or adapting facilities required for equipment installation
  • Job counseling and placement programs
  • Non-traditional training and employment
  • Insurance or maintenance on equipment purchased with grant money
  • Personnel services that do not supplant
  • Operating expenses that do not supplant
  • Consultants
  • Instructional materials that do not supplant
  • Travel
  • Instructional equipment

Non-allowed Expenditures

Activities that support the following broad categories are not allowed at the local level.

  • Student expenses or direct assistance to students
  • Entertainment
  • Awards and memorabilia
  • Individual memberships
  • Memberships or anything related to lobbying
  • Fines and penalties
  • Expenses that supplant
  • Audits except single audit
  • Contributions and donations
  • Contingencies
  • Facilities
  • Furniture
  • General Advertising
  • Alcohol
  • Fundraising
  • General administration apart from program administration

Exception: Colleges may have plans targeting specific core indicators. Must obtain prior approval from NCCCS.