List of Selected Items of Cost Contained in 2 CFR 225 (codified OMB Circular A-87) (Effective August 31, 2005) The following exhibit provides an updated listing of selected items of costs contained in 2 CFR 225 based on the changes contained in the Federal Register notice dated August 31, 2005. This is available at the following link: . This exhibit lists the selected items of costs along with a cursory description of its allowability. The numbers in parentheses refer to the cost item in Appendix B of 2 CFR 225. The reader is strongly cautioned not to rely exclusively on this summary exhibit but to place primary reliance on the reference circular text. There are also cost items listed auditors may identify in the testing that are not specifically addressed in the CFR. Selected Items of Cost Exhibit 1 Selected Cost Item 2 CFR 225, Appendix B State, Local, & Indian Tribal Governments Advertising and public relation costs (1) Allowable with restrictions – Advisory councils (2) Allowable with restrictions – Alcoholic beverages (3) Unallowable – Alumni/ae activities Not specifically addressed Audit costs and related services (4) Allowable with restrictions and as addressed in – OMB Circular A-133 Bad debts (5) Unallowable – Bonding (6) Allowable with restrictions – Commencement and convocation costs Not specifically addressed Communication costs (7) Allowable – Compensation for personal services (8) Unique criteria for support – Compensation for personal services organization Not specifically addressed – furnished automobile Compensation for personal services - sabbatical leave Not specifically addressed costs Compensation for personal services - severance pay (8)(g) - Allowable with restrictions Contingency provisions (9) Unallowable with exceptions – Deans of faculty and graduate schools Not specifically addressed Defense and prosecution of criminal and civil proceedings (10) Allowable with restrictions – Depreciation and use allowances (11) Allowable with qualifications – Donations and contributions (12) Unallowable (made by recipient); not reimbursable – but value may be used as cost sharing or matching (made to recipient) Employee morale, health, and welfare (13) Allowable with restrictions – Entertainment costs (14) Unallowable –
List of Selected Items of Cost Contained in 2 CFR 225 (codified OMB Circular A-87) (Effective August 31, 2005) The following exhibit provides an updated listing of selected items of costs contained in 2 CFR 225 based on the changes contained in the Federal Register notice dated August 31, 2005. This is available at the following link: . This exhibit lists the selected items of costs along with a cursory description of its allowability. The numbers in parentheses refer to the cost item in Appendix B of 2 CFR 225. The reader is strongly cautioned not to rely exclusively on this summary exhibit but to place primary reliance on the reference circular text. There are also cost items listed auditors may identify in the testing that are not specifically addressed in the CFR. Selected Items of Cost Exhibit 1 Selected Cost Item 2 CFR 225, Appendix B State, Local, & Indian Tribal Governments Advertising and public relation costs (1) – Allowable with restrictions Advisory councils (2) – Allowable with restrictions Alcoholic beverages (3) – Unallowable Alumni/ae activities Not specifically addressed Audit costs and related services (4) – Allowable with restrictions and as addressed in OMB Circular A-133 Bad debts (5) – Unallowable Bonding (6) – Allowable with restrictions Commencement and convocation costs Not specifically addressed Communication costs (7) – Allowable Compensation for personal services (8) – Unique criteria for support Compensation for personal services – organization furnished automobile Not specifically addressed Compensation for personal services - sabbatical leave costs Not specifically addressed Compensation for personal services - severance pay (8)(g) - Allowable with restrictions Contingency provisions (9) – Unallowable with exceptions Deans of faculty and graduate schools Not specifically addressed Defense and prosecution of criminal and civil proceedings (10) – Allowable with restrictions Depreciation and use allowances (11) – Allowable with qualifications Donations and contributions (12) – Unallowable (made by recipient); not reimbursable but value may be used as cost sharing or matching (made to recipient) Employee morale, health, and welfare (13) – Allowable with restrictions Entertainment costs (14) – Unallowable
10.551_10.561_SNAP_2015_County%20JFS%20only_May%202016.docx