CMS-07-021/023 - Los Angeles County Department of Children and ...

29. Meetings and conferences. Costs of meetings and conferences, the primary
purpose of which is the dissemination of technical information, are allowable.
This includes costs of meals, transportation, rental of facilities, speakers'
fees, and other items incidental to such meetings or conferences. But see
Attachment B, paragraphs 14., Entertainment costs, and 33., Participant support
costs.
30. Memberships, subscriptions, and professional activity costs.
a. Costs of the non-profit organization’s membership in business,
technical, and professional organizations are allowable.
b. Costs of the non-profit organization’s subscriptions to business,
professional, and technical periodicals are allowable.
c. Costs of membership in any civic or community organization are
allowable with prior approval by Federal cognizant agency.
d. Costs of membership in any country club or social or dining club or
organization are unallowable.
31. Organization costs. Expenditures, such as incorporation fees, brokers'
fees, fees to promoters, organizers or management consultants, attorneys,
accountants, or investment counselors, whether or not employees of the
organization, in connection with establishment or reorganization of an
organization, are unallowable except with prior approval of the awarding agency.
32. Page charges in professional journals. Page charges for professional
journal publications are allowable as a necessary part of research costs, where:
and
a. The research papers report work supported by the Federal Government;
b. The charges are levied impartially on all research papers published by
the journal, whether or not by federally-sponsored authors.
33. Participant support costs. Participant support costs are direct costs for
items such as stipends or subsistence allowances, travel allowances, and
registration fees paid to or on behalf of participants or trainees (but not
employees) in connection with meetings, conferences, symposia, or training
projects. These costs are allowable with the prior approval of the awarding
agency.
34. Patent costs.
a. The following costs relating to patent and copyright matters are
allowable: (i) cost of preparing disclosures, reports, and other documents
required by the Federal award and of searching the art to the extent necessary
to make such disclosures; (ii) cost of preparing documents and any other patent
costs in connection with the filing and prosecution of a United States patent
application where title or royalty-free license is required by the Federal
Government to be conveyed to the Federal Government; and (iii) general
counseling services relating to patent and copyright matters, such as advice on
patent and copyright laws, regulations, clauses, and employee agreements (but
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EXHIBIT C