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.