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
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
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