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<br /> 13 <br />Fines, Penalties, Damages and <br />Other Settlements <br />ALL Unallowable for costs resulting from violations of, alleged violations of, <br />or failure to comply with, Federal, state, tribal, local or foreign laws and <br /> <br /> regulations. <br />Fixed Amount Subawards ALL with exceptions Unallowable for cost related to fixed amounts subawards. <br />Allowable to meet the requirements of the sponsored program <br />(noncompetitive) and with prior written approval. A pass-through <br />entity may provide subawards based on fixed amounts up to the <br />Simplified Acquisition Threshold, provided that the subawards meet <br />the requirements for fixed amount awards in 2 CFR § 200.201. <br />Fundraising and Investment <br />Management Costs <br />ALL Unallowable for organized fundraising, including financial campaigns, <br />solicitation of gifts and bequests, and similar expenses incurred to raise <br />capital or obtain contributions, regardless of the purpose for which the <br />funds will be used. This includes salaries of personnel involved in <br />activities to raise capital. <br />General Costs of Government ALL Unallowable for: <br />1) Salaries and expenses of the Office of the Governor of a State <br />or the chief executive of a local government or the chief <br />executive of an Indian tribe; <br />2) Salaries and other expenses of a State legislature, tribal <br />council, or similar local governmental body, such as a county <br />supervisor, city council, school board, etc., whether incurred <br />for purposes of legislation or executive direction; <br />3) Costs of the judicial branch of a government; <br />4) Costs of prosecutorial activities unless treated as a direct cost <br />to a specific program if authorized by statute or regulation <br />(however, this does not preclude the allowability of other legal <br />activities of the Attorney General as described in § 200.435 <br />Defense and prosecution of criminal and civil proceedings, <br />claims, appeals and patent infringements); and <br />5) Costs of other general types of government services normally <br />provided to the general public, such as fire and police, unless <br />provided for as a direct cost under a program statute or <br />regulation. <br />Goods or Services for <br />Personal Use <br />ALL Unallowable for costs of goods or services for personal use of the <br />recipient’s employees regardless of whether the cost is reported as <br />taxable income to the employees.