Orange County NC Website
12 <br /> EXHIBIT A <br /> Selected Items of Cost Uniform Guidance Allowability <br /> General Reference <br /> Advertising and public relations costs 2 CFR§ 200.421 Allowable with restrictions <br /> Advisory councils 2 CFR§ 200.422 Allowable with restrictions <br /> Alcoholic beverages 2 CFR§ 200.423 Unallowable <br /> Alumni/ae activities 2 CFR§200.424 Not specifically addressed <br /> Audit services 2 CFR§200.425 Allowable with restrictions <br /> Bad debts 2 CFR § 200.426 Unallowable <br /> Bonding costs 2 CFR§ 200.427 Allowable with restrictions <br /> Collection of improper payments 2 CFR§ 200.428 Allowable <br /> Commencement and convocation costs 2 CFR§200.429 Not specifically addressed <br /> Compensation—personal services 2 CFR§200.430 Allowable with restrictions; Special conditions <br /> apply(e.g., §200.430(i)(5)) <br /> Compensation—fringe benefits 2 CFR§200.431 Allowable with restrictions <br /> Conferences 2 CFR§200.432 Allowable with restrictions <br /> Contingency provisions 2 CFR§200.433 Unallowable with exceptions <br /> Contributions and donations 2 CFR § 200.434 Unallowable (made by non-federal entity); not <br /> reimbursable but value may be used as cost <br /> Cost Principles Policy 11 <br /> May 2022 <br />