determination. All decisions made by the Commissioner regarding the reallotment of funds are final once reallotment is made. § 104.54 Interest. Interest earned on Federal funds paid to a State shall accrue to the benefit of the United States Government. The State board shall submit, as a part of its annual fiscal report, a statement showing the amounts of Federal funds received under the acts during the fiscal year covered by the report, and the amount of interest earned on such funds during such year. Checks in the amount of interest earned must be made payable to the U.S. Office of Education and mailed to the Fiscal Management Section, or reported as an unexpended balance in the annual fiscal report. § 104.55 State annual reports. (a) Annual estimate of projected program plans-(1) Content. The State board, in accordance with procedures established by the Commissioner, shall submit an annual estimate containing a description of the activities to be carried on under the plan during the ensuing fiscal year, including information regarding the use to be made of transferred funds pursuant to § 104.28. Such description shall include the estimated annual receipts and expenditures for activities under the plan, indicating the estimated receipts and expenditures for each semiannual fiscal period and the amount of State and local funds available to pay the non-Federal share of the amount estimated. Such information shall be forwarded on forms furnished to the State board by the U.S. Office of Education. (2) Effect of estimates. Subsequent payment of Federal funds to the States will not be precluded because of deviations in actual State expenditures during the fiscal year from those submitted in the estimate for such fiscal year, provided that they are otherwise made in accordance with the approved State plan and the acts and regulations. (b) Annual report of program activities. On or before September 1 of each year, each State board shall submit, in accordance with procedures established by the Commissioner, an annual report describing the activities carried cut under the State plan and setting forth the total receipts and expenditures of funds for the previous fiscal year. This report shall consist of three parts: fiscal, statistical, and descriptive. (1) The fiscal report shows the expenditures for each of the several purposes provided for in the acts, that the Federal funds expended for each purpose in the State have been matched by State or local funds or both, and that all other fiscal conditions of the acts have been met. Expenditures of State and local funds which meet the requirements of the acts, regulations, and State plan and are therefore eligible for Federal financial participation are to be included. Such information shall be forwarded on forms furnished to the State board by the U.S. Office of Education. (2) The statistical report includes supporting data with respect to vocational education classes for which expenditures are reported in the fiscal report. Such data shall be forwarded on forms furnished to the State board by the U.S. Office of Education. (3) The descriptive report is a narrative account of the program of vocational education within the State during the fiscal year, describing conditions and situations in the program for which fiscal or statistical data have been reported. The U.S. Office of Education will provide a suggested outline of this report for the States. Subpart E-Smith-Hughes and George-Barden Acts: GENERAL § 104.56 Applicability of regulations to existing programs under the SmithHughes, George-Barden, and supplementary acts. In addition to the general requirements in Subparts A to D governing vocational education under all the acts, the provisions in Subpart E govern vocational education under the Smith-Hughes, George-Barden, and supplementary acts as amended by subsections (b), (c), (d), and (e) of section 10 of the 1963 act. (a) The provisions in Subparts A to D (but not Subpart E) shall apply to vocational education under the State plan in those States which receive allotments under the 1963 act and transfer all funds allotted under the Smith-Hughes, George-Barden, and supplementary acts to the allotment under section 3 of the 1963 act pursuant to § 104.28. (b) The provisions in Subparts A to D and the Subpart E shall apply to vocational education under the State plan in those States which either (1) Receive no allotment under the 1963 act but transfer all or part of the funds allotted under the Smith-Hughes, George-Barden, and supplementary acts to the allotment under section 3 of the 1963 act; or (2) Receive allotments under the 1963 act but transfer no furds or only part of the funds allotted under the Smith-Hughes, George-Barden, and supplementary acts to the allotment under section 3 of the 1963 act. (c) The regulations in 45 CFR Parts 102 and 103, shall continue to apply to programs in States which neither receive an allotment under the 1963 act nor transfer any funds allotted under the Smith-Hughes, George-Barden, and supplementary acts to the allotment under section 3 of the 1963 act. In such cases a State may (1) Retain its current State plan under the Smith-Hughes, GeorgeBarden, and supplementary acts, amending it to the extent it chooses to take advantage of the amendments to the Smith-Hughes, George-Barden, and supplementary acts in subsections (b), (c), (d), and (e) of section 10 of the 1963 act, and (2) Transfer funds from one allotment under the Smith-Hughes, GeorgeBarden, and supplementary acts to another such allotment as provided for in section 10(a) of the 1963 act and in § 104.28. § 104.57 Condition for payment of Federal funds under the Smith-Hughes Act. (a) Payment of a State's allotment of Federal funds for salaries of teachers, directors, and supervisors of agricultural subjects under section 2 of the Smith-Hughes Act is subject to the condition that the State accepts and makes full use of at least the minimum share (20 percent) of the State's teacher-training allotment under section 4 of the Smith-Hughes Act for training of teachers, supervisors, and directors of agricultural subjects. (b) Payment of a State's allotment of Federal funds for salaries of teachers of trade, home economics, and industrial subjects under section 3 of the Smith-Hughes Act is subject to the condition that the State accepts and makes full use of (1) At least the minimum share (20 percent) of the State's teachertraining allotment under section 4 of the Smith-Hughes Act for training of teachers of trade and industrial subjects, and (2) At least the minimum share (20 percent) of the State's teacher-training allotment under section 4 of the Smith-Hughes Act for training of teachers of home economics subjects. § 104.58 Interrelationships among the various education fields. Funds may be used to develop and operate vocational programs that draw on knowledge and skills from two or more vocational education fields provided for in separate allotments to the States under the Smith-Hughes Act and the George-Barden Act and this subpart. § 104.59 Minimum age of enrollment. Except as indicated in § 104.72, Smith-Hughes and title I George-Barden funds may be used only for such vocational instruction as is designed to meet the needs of persons over 14 years of age. Since this requirement is in terms of the age level for which the education is "designed," enrollment of persons who have attained a 9th grade status, as well as those who have attained the age of 14, is permitted. AGRICULTURAL EDUCATION § 104.60 Vocational education in agriculture. Vocational education in agriculture under the State plan shall be designed to meet the needs of persons over 14 years of age who have entered upon or are preparing to enter: (a) Upon the work of the farm or farm home, or (b) any occupation involving knowledge and skills in agricultural subjects, whether or not such occupation involves work of the farm or of the farm home. § 104.61 Agricultural occupations defined. An agricultural occupation means an occupation involving knowledge and skills in agricultural subjects, which has the following characteristics: (a) The occupation includes the functions of producing, processing, and distributing agricultural products and includes services related thereto. (b) The occupation requires competencies in one or more of the primary areas of plant science, soil science, animal science, farm management, agricultural mechanization, and agricultural leadership. § 104.62 Plan requirements for agricultural education. In addition to the general State plan requirements for vocational instruction in § 104.13 the State plan shall describe how the following essential characteristics of the program of instruction are to be met: (a) The instruction deals with practical agricultural problems and includes subject matter and learning experience necessary in the production and marketing of plants or animals or their products. (b) Preparatory programs of instruction shall provide for: (1) Directed or supervised practice in agriculture on a farm for those persons who are engaged in or preparing for farming. (2) Practical field, laboratory, or cooperative work experience as provided in § 104.13 (h) (5) for those training for other occupations involving knowledge and skills in agricultural subjects. DISTRIBUTIVE EDUCATION § 104.63 Vocational education in distributive occupations. Vocational education in distributive occupations under the State plan shall be designed to meet the needs of persons over 14 years of age who have entered or are preparing to enter a distributive occupation. § 104.64 Distributive occupations defined. A distributive occupation means an occupation that is followed by proprietors, managers, or employees engaged primarily in marketing or merchandising of goods or services. These occupations are commonly found in various business establishments such as retailing, wholesaling, manufacturing, storing, transporting, financing, and risk-bearing. § 104.65 State plan requirements: distributive education. In addition to the general State plan requirements for vocational instruction in § 104.13, the State plan shall describe how the following requirements for instruction in distributive education are to be met: (a) The content of the program of instruction shall be derived from the functions of marketing and a knowledge of products and services in reference to the occupational objective of the student. (b) Preparatory instruction shall be provided either in preparatory classes utilizing participation activities or in cooperative classes utilizing on-the-job training through part-time employment. VOCATIONAL EDUCATION IN HOME ECONOMICS § 104.66 Vocational education in home economics. Vocational education in home economics under the State plan shall be designed for persons over 14 years of age who have entered upon or who are preparing to enter upon (a) useful employment in the home (hereafter referred to as homemaking) or (b) gainful employment in an occupation involving knowledge and skills of home economics subjects. $104.67 Home economics defined. (a) Homemaking. Vocational education in homemaking means education which provides instruction which will enable families to improve their family life through more effective development and utilization of human resources. (b) Home economics directed toward gainful employment. Vocational education in home economics directed toward gainful employment provides instruction that qualifies individuals to engage in occupations involving knowledge and skills in home economics subject-matter areas, i.e., child development, clothing and textiles, food and nutrition, home and institutional management, home furnishings and equipment, etc. Included are such occupations as those which provide services to families in the home and similar services to others in group situations; those which provide assistance to professional home economists and professionals in fields related to home economics in business, agencies, and organizations; and other occupations directly related to one or more home economics subject-matter areas. € 104.68 State plan requirements for home economics. In addition to the general State plan requirements for vocational instruction in § 104.13, the State plan shall describe how, the following special requirements for instructions are to be met: (a) Instruction in homemaking shall meet the following standards and requirements: (1) The curriculum is concerned with fundamental values and problems in the several aspects of homemaking, and deals with these in such a way as to develop needed skills, understandings, attitudes, and appreciations. (2) The nature and content of instruction are derived from the needs and concerns of individuals and families served, taking into consideration the maturity and experience of individuals enrolled. (3) The total program of instruction is sufficiently intensive and extensive to enable the individual served to develop competencies necessary for effective participation in homemaking and in community activities affecting the home. (4) The program of instruction for youths provides a variety of kinds of learning experiences in all of the major phases of homemaking, including participation in directed home and community experience. (b) Smith-Hughes funds allocated by the States for salaries of home economics teachers in part-time classes pursuant to § 104.42 (c) (1) (ii) may be used to reimburse instruction in part-time classes only if they provide 144 clock hours of classroom instruction per year for persons who have already entered gainful employment or the work of the home. (See §104.73 (b) for definition of 144-hour requirement.) (c) When Smith-Hughes funds allocated by the States for salaries of home economics teachers in other than part-time classes pursuant to § 104.42 (c) (1) (ii) are used to reimburse preparatory instruction in full-time day school classes for persons who have not entered upon employment, such classes shall extend over not less than nine months per year and thirty hours per week and shall have at least one-half of the total time of instruction devoted to practical work on a useful or productive basis, i.e., field, laboratory, home, cooperative work, or other occupational experience, except that in cities and towns with less than 25,000 population, the State board, |