Illinois Department of Human Services
Division of Family and Community Services
Office of Community and Positive Youth Development

2014 Community Youth Employment Program RFA
Released March 31, 2014

ATTACHMENT D

ALLOWABLE COSTS FOR REIMBURSEMENT UNDER GRANT AGREEMENT

To be reimbursable under DHS Grant Agreement, expenditures must meet the following general criteria:

  1. Be necessary and reasonable for proper and efficient administration of the program and not be a general expense required to carry out the overall responsibilities of the agency.
  2. Be authorized or not prohibited under federal, state or local laws or regulations.
  3. Conform to any limitations or exclusions set forth in the applicable rules, program description or grant agreement.
  4. Be accorded consistent treatment through application of generally accepted accounting principles appropriate to the circumstances.
  5. Not be allocable to or included as a cost of any other state or federally financed program in either the current or a prior period.
  6. Be the net of all applicable credits.
  7. Be specifically identified with the provision of a direct service or program activity.
  8. Be an actual expenditure of funds in support of program activities, documented by check number and/or internal ledger transfer of funds.

Unallowable costs include, but are not limited to:

  • Bad debts
  • Contingencies or provision for unforeseen events
  • Contributions and donations
  • Entertainment, alcoholic beverages, gratuities
  • Fines and penalties 
  • Interest and financial costs
  • Legislative and lobbying expenses
  • Real property payments or purchases
  • Indirect cost plan allocations