Section 1400.220  Non-Allowable Expenditures

Non-allowable costs include, but are not limited to:

a)         Alcoholic beverages;

b)         Bad debts or debt retirement;

c)         Contingencies or provision for unforeseen events;

d)         Contributions or donations;

e)         Entertainment, exclusive of incentives to encourage target group participation;

f)         Fines and penalties;

g)         Gratuities;

h)         Indirect cost plan allocations when the fiscal agent is also the applicant;

i)          Interest and financial costs;

j)          Legislative and lobbying expenses; and

k)         Real property payments or purchases.