La. Admin. Code tit. 40 § XIII-119

Current through Register Vol. 50, No. 11, November 20, 2024

Section XIII-119 - Nonallowable Costs

A. In accordance with §627. 435(e), (f), and (i) of the federal regulations some costs associated with JTPA are not considered as necessary and reasonable for proper and efficient administration of the program. These include:

1. costs of fines and penalties resulting from violations of or failure to comply with federal, state, or local laws and regulations;

2. back pay, unless it represents additional pay for JTPA services performed for which the individual was underpaid;

3. entertainment costs;

4. bad debts expenses;

5. insurance policies offering protection against debts established by the federal government;

6. contributions to a contingency reserve or any similar provision for unforeseen events;

7. costs prohibited by 29 CFR Part 93 (Lobbying Restrictions);

8. costs of activities prohibited in §627. 205, Public Service Employment Prohibition; §627. 210, Nondiscrimination and Nonsectarian Activities; §627. 215, Relocation; §627. 225, Employment Generating Activities; and §627. 230, Displacement of the Federal Regulations;

9. legal services furnished by the chief legal officer of a state or local government or staff solely for the purpose of discharging general responsibilities as a legal officer are unallowable;

10. legal expenses for the prosecution of claims against the federal government, including appeals to an administrative law judge, are unallowable;

11. construction costs are not allowable costs except those specified in §627. 435(h)(1) and (2) of the federal regulations;

12. fund-raising activities;

13. interest expense including interest on borrowing, bond discounts, cost of financing and refinancing operations, and legal and professional fees paid in connection therewith; and

14. contributions and donations as specified in OMB Circular A-87.

La. Admin. Code tit. 40, § XIII-119

Promulgated by the Department of Labor, Office of Labor, LR 9:334 (May 1983), amended by the Department of Employment and Training, Office of Labor, LR 17:357 (April 1991), amended by the Department of Labor, Office of Labor, LR 19:1585 (December 1993).

AUTHORITY NOTE: Promulgated in accordance with R.S. 23:2022.