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

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

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