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

such alterations were necessary for the performance of the Federal award, and of
reasonable restoration required by the provisions of the lease.
e. Settlement expenses including the following are generally allowable:
(1) Accounting, legal, clerical, and similar costs reasonably
necessary for:
(a) The preparation and presentation to the awarding agency of
settlement claims and supporting data with respect to the terminated portion of
the Federal award, unless the termination is for default (see Subpart __.61 of
Circular A-110); and
(b) The termination and settlement of subawards.
(2) Reasonable costs for the storage, transportation, protection,
and disposition of property provided by the Federal Government or acquired or
produced for the Federal award, except when grantees or contractors are
reimbursed for disposals at a predetermined amount in accordance with Subparts
__.32 through ___.37 of Circular A-110.
(3) Indirect costs related to salaries and wages incurred as
settlement expenses in subparagraphs (1) and (2). Normally, such indirect costs
shall be limited to fringe benefits, occupancy cost, and immediate supervision.
f. Claims under sub awards, including the allocable portion of claims
which are common to the Federal award, and to other work of the non-profit
organization are generally allowable.
An appropriate share of the non-profit organization's indirect expense may be
allocated to the amount of settlements with subcontractors and/or subgrantees,
provided that the amount allocated is otherwise consistent with the basic
guidelines contained in Attachment A. The indirect expense so allocated shall
exclude the same and similar costs claimed directly or indirectly as settlement
expenses.
49. Training costs.
a. Costs of preparation and maintenance of a program of instruction
including but not limited to on-the-job, classroom, and apprenticeship training,
designed to increase the vocational effectiveness of employees, including
training materials, textbooks, salaries or wages of trainees (excluding overtime
compensation which might arise therefrom), and (i) salaries of the director of
training and staff when the training program is conducted by the organization;
or (ii) tuition and fees when the training is in an institution not operated by
the organization, are allowable.
b. Costs of part-time education, at an undergraduate or post-graduate
college level, including that provided at the organization's own facilities, are
allowable only when the course or degree pursued is relative to the field in
which the employee is now working or may reasonably be expected to work, and are
limited to:
(1) Training materials.
(2) Textbooks.
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EXHIBIT C