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.