KPFF INC 12/16/2014 - Laserfiche WebLink

LANDAU ASSOCIATES, INC. DESCRIPTION OF FAR REFERENCES AND AUDIT ADJUSTMENTS FOR THE YEAR ENDED JUNE 30,2013 (1) 31.205-13(b)Employee morale, health, welfare, food service. and dormitory costs and credits -Costs of gifts are unallowable. (2) 31.201-6(a)-Accounting for unallowable costs -When an unallowable cost is incurred, its directly associated costs are also unallowable. (3) 31.205-14-Entertainment costs-Costs of amusement, diversions, social activities, and any directly associated costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities are unallowable. (4) 31.205-27(a)(2)-Organization costs-All costs incurred in connection with planning or executing the organization or reorganization of the corporate structure of a business, including mergers and acquisitions, or raising capital are unallowable. (5) 31.205-1 (f) Public relations and advertising costs -Public relations and advertising costs designed to call favorable attention to the contractor and its activities is unallowable. (6) 31.205-8 Contributions or donations-Contributions or donations are unallowable. (7) 31.205-22(a)(1)Lobbying and political activity costs-Costs associated with attempts to influence the outcomes of any Federal, State, or local election, referendum, initiative, or similar procedure, through in kind or cash contributions, endorsements, publicity, or similar activities are unallowable. (8) 31.205-51 Costs of alcoholic beverages-Costs of alcoholic beverages are unallowable. (9) 31.205-20-Interest and other financial costs -Interest on borrowings (however represented)are unallowable. (10) 31.205-46(a)2 Travel costs—Costs that exceed, on a daily basis, the maximum per diem rates in effect at the time of travel as set forth in the Federal Travel Regulations are unallowable. (11) 31.201-3(b)(1)Determining reasonableness -Costs generally not recognized as ordinary and necessary for the conduct of business are unallowable. (12) 31.205-41 (b)(1)Taxes-Federal income and excess profits taxes are unallowable. (13) 31.201-2(d)Determining allowability-Costs not supported with documentation are unallowable. 4