LAC 40:XVII.1101. Allowable Costs

A. Only those reasonable costs which are in support of the activities in the approved CSBG subgrant and are included in the subgrant are allowable. A cost is reasonable if in its nature or amount does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the costs. In determining the reasonableness of costs consideration should be given to the following: 1. whether there were significant deviations from the established practice of the organization which may have unjustly caused the costs to be incurred; and 2. whether the costs incurred required prior approval from the grantor agency or were specifically prohibited by any rules or regulations that were applicable to the subgrant. B. Where prior written approval is required, inclusion in approved subgrant is for convenience and in no way implies or gives such approval.