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

e. Costs identified in subparagraphs c and d if incurred for more than
one Federal award or for both sponsored work and other work of the non-profit
organization, are allowable to the extent that the principles in Attachment A,
paragraphs B. (“Direct Costs”) and C. (“Indirect Costs”) are observed.
f. Unallowable advertising and public relations costs include the
following:
(1) All advertising and public relations costs other than as
specified in subparagraphs c, d, and e;
(2) Costs of meetings, conventions, convocations, or other events
related to other activities of the non-profit organization, including:
(a) Costs of displays, demonstrations, and exhibits;
(b) Costs of meeting rooms, hospitality suites, and other
special facilities used in conjunction with shows and other special events; and
(c) Salaries and wages of employees engaged in setting up and
displaying exhibits, making demonstrations, and providing briefings;
(3) Costs of promotional items and memorabilia, including models,
gifts, and souvenirs;
(4) Costs of advertising and public relations designed solely to
promote the non-profit organization.
2. Advisory Councils
Costs incurred by advisory councils or committees are allowable as a direct cost
where authorized by the Federal awarding agency or as an indirect cost where
allocable to Federal awards.
3. Alcoholic beverages. Costs of alcoholic beverages are unallowable.
4. Audit costs and related services
a The costs of audits required by , and performed in accordance with, the
Single Audit Act, as implemented by Circular A-133, "Audits of States, Local
Governments, and Non-Profit Organizations” are allowable. Also see 31 USC
7505(b) and section 230 (“Audit Costs”) of Circular A-133.
b. Other audit costs are allowable if included in an indirect cost rate
proposal, or if specifically approved by the awarding agency as a direct cost to
an award.
c. The cost of agreed-upon procedures engagements to monitor subrecipients who
are exempted from A-133 under section 200(d) are allowable, subject to the
conditions listed in A-133, section 230 (b)(2).
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