Financial Management (FM) FM-9 State and Local Agency Unallowable Costs

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Maine Center for Disease Control and Prevention WIC Nutrition Program Effective: October 1, 2011

Policy No. FM-9 Revised: October 25, 2011 State and Local Agency Unallowable Costs Authority 2 CFR §200 Policy 1. The Maine Center for Disease Control and Prevention – WIC Nutrition Program will not reimburse Local Agencies for unallowable costs. Procedure 1. Unallowable costs include, but are not limited to, the following: 1.1 Alcoholic beverages 1.2 Bad debts 1.3 Contingencies 1.4 Contributions and donations 1.5 Entertainment, including food and beverages 1.6 Fines and penalties 1.7 Fundraising and investment management costs 1.8 Operating costs for the Legislature or Governor’s office. 1.9 Idle facilities 1.10 Interest and other financial costs 1.11 Lobbying 1.12 Membership in any organization engaged in lobbying 1.13 Prosecution and defense of criminal and civil proceedings and claims 1.14 Under-recovery of costs under federal agreements 1.15 Parking at normal place of business