General Criteria for Allowability:
All costs that are reimbursed by Federal programs must meet the following general criteria in
order to be allowable under the Federal award:
A.
B.
C.
D.
E.
Necessary and reasonable for the performance of the Federal award
Conform to any limitations or exclusions set forth in the Federal award
Consistently treated whether a direct or indirect cost
Determined in accordance with generally accepted accounting principles (GAAP)
Not included to meet cost sharing or matching requirements of any other program in
either the current or a prior period
F. Net of all applicable credits, including discounts or rebates subsequently received for
prior purchases.
G. Adequately documented and supported by the district’s accounting records
H. Incurred in accordance with the district’s established procurement policy
I. Directly attributable to specific work under the grant or to the normal administration of
the grant.
J. Authorized by the administrator or funding agency and not prohibited by state or local
laws.