Allowable Costs

1
Directions Match the cost with the appropriate
column.
Memberships
Alcoholic Beverages
Food
Land
Communication Costs
Construction/ Remodeling
Bad Debt
Meetings/ Conferences
Donations
Training
Paper Supplies
Reserve Fund
Personal Use Items
Kitchen Equipment
2
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/?id207

3
To be allowable, costs must also be

• Necessary
• Reasonable
• Allocable
• Not prohibited by state or local laws
• Consistent with policies applied to other Federal
  programs