1. (a) To be considered an allowable special education cost the following criteria shall be met:

   1. (1) The cost shall be reasonable as determined by application of Ed 1129.12;
   2. (2) The cost shall have a direct relationship to the policies and procedures of the organization;
   3. (3) The cost shall be recognized by and reported in accordance with generally accepted accounting principles;

   4. (4) The cost shall be supported by documentation including but not limited to:

      1. a. Invoices;
      2. b. Leases;
      3. c. Loan-notes;
      4. d. Insurance policies; and
      5. e. Service contracts; and
   5. (5) The cost shall pertain and be readily identifiable to an activity, function or program relative to the provision of special education and related services.
2. (b) If personal vehicles or living accommodations are prerequisites for certain positions such expenses shall be approved.

Source. (see Revision Note at chapter heading for Ed 1100) #9197, eff 6-28-08; ss by #12141, eff 3-24-17