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<br />California Library Literacy Services: Allowable and Unallowable Expenditures
<br />June 2020
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<br />normally allowed in like circumstances of the grant recipient organization in its regular
<br />operations and policy.
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<br />Unallowable Expenses
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<br />ADVERTISING AND PUBLIC RELATIONS: Costs of advertising and public relations at conventions,
<br />meetings or other events, including displays, demonstrations, exhibits, meeting rooms,
<br />hospitality suites, and special facilities used in conjunction with shows and special events; and
<br />salaries of employees engaged in setting up and displaying exhibits, making demonstrations,
<br />and providing briefings are unallowable.
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<br />BUILDING, CONSTRUCTION, RENOVATION COSTS: General library building, construction, or
<br />renovation costs are unallowable.
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<br />CONTRIBUTIONS, DONATIONS, HONORARIUMS, STIPENDS: Contributions and donations,
<br />including cash, property, and services, that use grant funds and are made by grant recipients to
<br />others, regardless of the recipient, are unallowable.
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<br />ENTERTAINMENT: Costs of entertainment, including amusement, diversion, and social activities,
<br />and any costs directly associated with those, such as tickets to shows or sports events, meals,
<br />lodging, rentals, transportation, and gratuities are unallowable.
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<br />FOOD AND BEVERAGES: Costs of alcoholic beverages are unallowable. Food and beverage
<br />purchases for volunteer recognition events and social activities are unallowable. We encourage
<br />library literacy programs, where possible, to work with community partners to obtain donations
<br />of food and beverages to support their literacy programs.
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<br />FUNDRAISING: Costs of organized fundraising, including financial campaigns, solicitation of gifts
<br />and bequests, and similar expenses incurred to raise capital or to obtain contributions, are
<br />unallowable.
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<br />FURNITURE: General library furniture is unallowable.
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<br />LOBBYING: The cost of certain influencing activities associated with obtaining grants, contracts,
<br />cooperative agreements or loans, is unallowable. Costs of membership in organizations
<br />substantially engaged in lobbying are unallowable.
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<br />PREMIUMS, PRIZES, INCENTIVES, AND SOUVENIRS: Costs of promotional items and
<br />memorabilia, including models, gifts, and souvenirs, are unallowable.
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<br />TRAVEL: Out-of-state travel costs are unallowable. Local funds should be used for this purpose.
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