Allowable and Non-Allowable Costs Guidance
Allowable and Non-Allowable Costs
2. Supplementing Versus Supplanting
In accordance with the Perkins Act of 2006, Section 311 (a), funds made available under the Act must supplement and not supplant non-federal funds expended to carry out CTE activities. In other words, federal Perkins funds may only be used in addition to funds already spent by the state and colleges on CTE, and cannot be used in place of non-Perkins funds.
- It will be presumed that supplanting has occurred where:
- NCCCS or one of the colleges uses Perkins funds to provide services that NCCCS or one of the colleges is required to make available under another federal, state, or local law; or
- NCCCS or one of the colleges uses Perkins funds to provide services that NCCCS or one of the colleges provided with non-Perkins funds in the prior year; or
- NCCCS or one of the colleges provides services for non-CTE students with non-federal funds, and provides the same services to CTE students using Perkins funds.