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California Library Literacy Services: Allowable and Unallowable Expenses | November 2023 3 o Small Equipment (formerly its own category): Tablets, computers, hot spot devices, and other small equipment purchases that are not part of the annual operating budget. All equipment items, regardless of physical size, with a purchase price of $4,999 or less per individual item would fall into this category. • Equipment: Long-term, depreciable items costing $5,000 or more per unit that are not part of the annual operating budget. Equipment purchases costing $5,000 or more per unit must be approved by the California State Library. Please contact your grant monitor for more information. • Services: Include any costs for individuals contracted to manage and/or implement the project activities. Examples of services costs include but are not limited to printing, design services, trainers, presenters, subscriptions, licenses, and production and support of project-specific media and marketing. Costs are considered “services” when a company/third party provides the services. Examples include: o Contract Staff (formerly its own category): This includes limited-term literacy staff employed under personal service contracts to directly support CLLS literacy programs. o Communications (formerly in Operations): Costs include telephone, FAX, postage, hotspot data service plans, and other communication expenses are allowable if these costs can be itemized. If the costs are estimated and fall under general cost recovery, they should be included in Indirect (more information about indirect costs can be found below in the “Indirect Costs” section below). o Background Checks (formerly in Operations): The cost of background checks for literacy volunteers is allowable. o Childcare (formerly in Operations): The cost of providing childcare that directly enables learners to participate in a family literacy program is allowable (if a program is funded for CLLS Family Literacy Services). o Databases (formerly in Operations): The cost of subscriptions to databases that support the CLLS program is allowable. o Memberships, Subscriptions, and Professional Activities (formerly in Operations): Costs of the grant recipient’s memberships in literacy-related professional organizations are allowable. o Performers and guest speakers (formerly in Operations or Contract Staff): Costs for performers related to literacy services and guest speakers or trainers are allowable. o Training (formerly in Operations): The cost of training relating to California Library Literacy Services and provided for employee and volunteer development is allowable, including the cost of travel, supplies, working refreshments, and speaker fees or consulting fees for trainers. Funds may be spent on working lunches or refreshments, where a training occurs during the meal or refreshment