Reasonable, Allowable, Allocable Quick Guide


  • The expense is ordinary and necessary for the operation of the district or project.

    • Consistent with needs of the program
    • Expense aligns with the goals and strategies of the program
    • Required for successful implementation of the program


  • The cost is reasonable.

    • Not more than a prudent person would pay
    • Market price is comparable for similar goods or services in the geographic area

Credits are Passed on to Funder

  • The expense is a judicious use of public funding.

    • Exercises sound business practice
    • Use of rebates, discounts and coupons is accounted for when requesting reimbursement
      • Rebates must go back to the grant

Supported Expense

  • There is adequate documentation to justify the expense.

    • Detailed receipts
    • Complete approval process
    • Purchase is within SPPS established practices and policies

Unallowable or Forbidden Expenses

  • The purchase is consistent with the conditions imposed by the funder.

    • If an item is unallowable for any reason, grant funds can not be used to purchase it

Allocable Expenses

  • The expense proportionally benefits the programs that paid for it

    • A teacher whose position is 50% grant funded, spends 50% of their time on grant work and activities
    • An item purchased entirely with grant funding should be used only by that program for the duration of the grant
Last Modified on September 24, 2018