89 Ill. Adm. Code 1400.220
Non-Allowable Expenditures
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.