Texas Administrative Code › Title 10 - COMMUNITY DEVELOPMENT › Part 5 - OFFICE OF THE GOVERNOR, ECONOMIC DEVELOPMENT AND TOURISM OFFICE › Chapter 184 - SPORTS AND EVENTS TRUST FUND › Subchapter E - DISBURSEMENT PROCESS › Section 184.45 - Unallowable Costs

Current through Reg. 49, No. 28; July 12, 2024
(a) Disbursements
				  for the following costs are prohibited, regardless of their inclusion in an
				  event support contract:
(1) any tax listed in
				  Texas Revised Civil Statutes, Article 5190.14;
(2) gifts of any kind, including tips,
				  gratuities, or honoraria;
(3)
				  grants to any person, entity, or organization;
(4) alcoholic beverages;
(5) food not specifically authorized in
				  §184.44(21);
(6) travel not
				  specifically authorized in §184.44(23);
(7) costs related to an applicant's
				  application or participation in the trust fund program, including, but not
				  limited to:
(A) representing any entity,
				  including an applicant or related party, in front of the legislature for any
				  reason;
(B) representing any
				  entity, including an applicant or related party, in front of the Office for the
				  purpose of applying to or seeking reimbursement from the trust fund;
(C) preparing an application to the
				  reimbursement program, a disbursement request, or other event-related
				  documents;
(D) preparing a
				  pre-event or post-event economic impact study;
(E) preparing a pre-event attendance estimate
				  or post-event attendance verification;
(F) conducting any pre-event or post-event
				  survey; or
(G) costs associated
				  with responding to requests for information relating to participation in the
				  program, including requests for information from the Office, the Texas State
				  Auditor's Office, or pursuant to the requirements of the Texas Public
				  Information Act (Chapter 552, Texas Government Code).
(8) expenses related to:
(A) monetary compensation for participation
				  or competitive performance in an event, including, but not limited to, cash,
				  gift cards, or pre-paid service certificates;
(B) gaming;
(C) raffles; or
(D) giveaways that do not meet the
				  requirements of §184.44(14) (allowable costs for promotional
				  items);
(9) costs for
				  any personal items and services;
(10) costs for entertainment, hospitality,
				  appearance or talent fees, and "VIP" expenses, except as permitted under §
				  184.44(19) of this chapter;
(11)
				  reimbursement of any cost not incurred, such as for lost profit or for an
				  exchange-in-kind or product;
(12)
				  damages of any kind;
(13) any cost
				  or expense of or related to constructing an arena, stadium, or convention
				  center;
(14) any cost or expense
				  related to conducting usual and customary maintenance of a facility;
(15) any amount in excess of 5.0% of the cost
				  of any structural improvement made or fixture for an event that is added to a
				  site that is privately owned property where the improvement or fixture is
				  expected to derive most of its value in subsequent uses of the site for future
				  events;
(16) costs that are not
				  direct costs;
(17) any costs, the
				  reimbursement of which, could result in a payment to and/or from a party with
				  an inappropriate conflict of interest, as determined by the Office;
(18) the amount of any host fees or sanction
				  fees charged by a site selection organization as a prerequisite to holding an
				  event that is in excess of the amount stated in the application for
				  participation in the trust fund program; or
(19) costs of any particular expense or
				  obligation that was recouped or refunded, or that will be recouped or refunded
				  from another entity under the event support contract or from event related
				  revenue relating to the same expense or obligation, the reimbursement of which
				  could result a net surplus to the applicant.