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<br />Origination Date 6/15/03 <br /> <br />. Lobbying <br />. Membership in organizations substantially engaged in lobbying <br />. Fines and Penalties resulting from violations of, or failure to comply with <br />Federal, State, and local laws and regulations. <br />. Contingencies or reserves <br />. Covering losses of other awards <br /> <br />Do not assume that because an item of cost is not listed here that it is <br />automatically allowable. Determination as to allowability in each case should be <br />based on the treatment of A-a? Cost principles provided for similar or related <br />items of cost. <br /> <br />The Department strongly recommends you read through all the "selected items of cost" <br />in Attachment B. <br /> <br />We finish by highlighting some of the administrative requirements identified in the <br />Common Rule Subpart C and 0 <br /> <br />Common Rule Subpart C 1_.24 Matching or cost sharing. <br />Contributions, including cash and third party in-kind, shall be accepted as part of the <br />recipient's cost sharing or matching when such contributions meet all of the following: <br /> <br />. Are verifiable from the recipient's records. <br />. Are not included as contributions for any other federally-assisted project or <br />program. <br />. Are necessary and reasonable for proper and efficient accomplishment of project <br />or program objectives. <br />. Are allowable under the applicable cost principles of OMB Circular A-a? <br />. Are not paid by the Federal Government under another award, except where <br />authorized by Federal statute to be used for cost sharing or matching. <br />. Are provided for in the approved budget when required by the Federal awarding <br />agency. <br />. Valued and documented to conform to the provisions of the Common Rule, as <br />applicable. <br /> <br />Volunteer services donated by professional and technical personnel, consultants, and <br />other skilled and unskilled labor may be counted as cost sharing or matching if the <br />service is an integral and necessary part of an approved project or program. Rates <br />for volunteer services shall be consistent with those paid for similar work in the <br />recipient's organization. In those instances in which the required skills are not found <br />in the recipient organization, rates shall be consistent with those paid for similar work <br />in the labor market in which the recipient competes for the kind of services involved. <br />In either case, paid fringe benefits that are reasonable, allowable, and allocable may <br />be included in the valuation. <br /> <br />7 <br />