La. Admin. Code tit. 40 § XIII-124

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

Section XIII-124 - Building Space and Related Facilities

A. The cost of space in privately or publicly owned buildings used for the benefit of the grant program is allowable subject to the conditions stated below.

B. The total cost of space, whether in a privately or publicly owned building may not exceed the rental cost of comparable space and facilities in a privately owned building in the same locality. The cost of space procured for grant program usage may not be charged to the program for periods of nonoccupancy without authorization of the recipient agency.

C. The cost of utilities, insurance, security, janitorial services, elevator services, upkeep of grounds, normal repairs and alternations and the like, are allowable to the extent they are not otherwise included in the rental or other charges for space.

D. Costs incurred for rearrangement and alteration of facilities required specifically for the grant program or those that materially increase the value or useful life of the facilities are allowable when specifically approved by the recipient.

E. Costs incurred for necessary maintenance, repair, or upkeep of property which neither add to the permanent value of the property nor appreciably prolong its intended life, but keep it in an efficient operating condition are allowable.

F. Depreciation and use allowances on publicly owned buildings are allowable as provided in §122 of these state rules (Depreciation and Use Allowance).

La. Admin. Code tit. 40, § XIII-124

Promulgated by the Department of Labor, Office of Labor, LR 19:1587 (December 1993).

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