These guidelines for expenditures in vocational education programs were designed to provide assistance to community college districts in determining the types of expenditures allowable under PL 94-482 and PL 95-40, Title II of the 1976 Education Amendments on Vocational Education. General information is provided on maintenance of effort or per student expenditures, supplanting of funds, and use of matching funds and in-kind contributions. Formulas are provided for determining pro rate students, excess costs, and administrative and personnel costs, as well as methods for allocating matching funds. Allowable uses of basic grant funds are outlined in the areas of improvement, expansion, new manpower and program needs, and maintenance of effort. Specific activities which are fundable under various subparts of the Vocational Education Act are described, including activities relating to program administration, sex fairness, non-English-speaking students, economically and educationally disadvantaged students, handicapped students, and programs for economically depressed areas. General guidelines are provided for Cooperative Vocational Education Programs, Work Study Programs, Support Services for Women, Guidance Counseling and Placement Services. The guidelines explain appropriate activities, use of matching funds, and required documentation. (DR)