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Unallowable Allowable Communication Costs Alcoholic Beverages Bad Debt Construction/ Remodeling Donations Personal Use Items Meetings/ Conferences Memberships.

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Presentation on theme: "Unallowable Allowable Communication Costs Alcoholic Beverages Bad Debt Construction/ Remodeling Donations Personal Use Items Meetings/ Conferences Memberships."— Presentation transcript:

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2 Unallowable Allowable Communication Costs Alcoholic Beverages Bad Debt Construction/ Remodeling Donations Personal Use Items Meetings/ Conferences Memberships Training Food Paper Supplies “Reserve” Fund Directions: Match the cost with the appropriate column. Kitchen Equipment Land

3 OMB cost circular A-87 Determines what is allowable, not allowable. Detailed list and descriptions can be found on ODE website under school nutrition programs/financial management at: http://www.ode.state.or.us/search/results/?id=207 http://www.ode.state.or.us/search/results/?id=207

4 To be allowable, cost’s must also be… Necessary Reasonable Allocable Not prohibited by state or local laws Consistent with policies applied to other Federal programs


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