Additional payments cannot, however, be mandated and no client can be denied treatment for choosing not to make a voluntary contribution. Any costs related to the initial acquisition of the building are unallowable. Some property taxes may be included in the initial acquisition cost and these taxes are not allowable. A. Food Stamps paid to programs by or for clients to assist in supporting their food cost while in a residential program are program income for the provider and should be reported as such. Food Stamps may not be used to meet match requirements.
Any costs related to the initial acquisition of a building are unallowable.
Since mortgage interest is part of the initial acquisition cost of a building, mortgage interest is not an allowable expense. State funds may not count toward satisfying a cost sharing or matching requirement of a grant agreement if they have been or will be counted toward satisfying a cost sharing or matching requirement of another state or federal grant agreement, a federal procurement contract or any other award of federal or state funds. Any advertising or public relations costs incurred to promote the organization itself are unallowable. With a capital lease, as defined in FASB 13, depreciation or use allowance costs are allowable.