When determining how Metropolitan Nashville Public Schools (MNPS) will spend its federal grant funds, the Executive Director of Federal Programs and Grants/Designee will review the proposed cost to determine whether it is an allowable (necessary, reasonable, or allocable) use of federal grant funds before obligating and spending those funds on the proposed good or service. Expenditures must be aligned with approved budgeted items. Any changes or variations from the approved budget and grant application need prior approval from the Tennessee Department of Education or other grantor. All costs supported by federal funds must meet the general standards outlined in the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Grant Guidance)[1] and the Education Department General Administrative Regulations (EDGAR)[2], which are provided in the bulleted list below. The Executive Director of Federal Programs and Grants/Designee must consider these factors when making an allowability determination. Additional helpful questions to ask when making allowability determinations are located on page 5 of this policy.