Resolution 2898 - Laserfiche WebLink

11. Allowable Costs Generally, whether costs are allowable depends upon cost principles applicable to the particular project agreement. However, certain costs are commonly allowed. These include: advertising compensation for personal services depreciation and use allowances employee fringe benefits employee morale, health and welfare maintenance and repair materials and supplies memberships, subscriptions and professional activities taxes training and education transportation travel Employee benefits in the form of regular compensation paid to employees during periods of authorized absences from the job, such as for annual leave, sick leave, court leave, military leave, and the like, if they are: (1) provided pursuant to an approved leave system, and (2) the cost thereof is equitably allocated to all related activities, including grant programs. Employee benefits in the form of employers' contribution or expenses for social security, employees' life and health insurance plans, unemployment insurance coverage, workmen's compensation insurance, pension plans, severance pay, and the like, provided such benefits are granted under approved plans and are distributed equitably to grant programs and to other activities. Where any questions involving allowability of costs arise, the DEPARTMENT contracts officer should be consulted; other- wise, certain costs may be disallowed. 12 . Payroll and Distribution of Time Amounts charged for personal service, regardless of whether treated as direct or indirect costs, will be based on payrolls documented and approved in accordance with the gen- erally accepted practice of the state or local agency. Payrolls must be supported by time and attendance or equivalent records for individual employees. Salaries and wages of employees chargeable to more than one cost objective must be supported by appropriate time distribution records. B-3