Interagency Agreement HCA and KCPHD for CPWI

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(4) Approval shall be deemed given if the interest cost is specifically identified in the contract budget or other clause or attachment to the contract. Approval of interest cost not specifically identified in the contract shall be made by letter or other document which sets forth the nature and amount of the approved cost and the contract under which it is allowed. UNALLOWABLE COSTS The following costs are unallowable, whether incurred directly by the contractor or any cost related subcontractor: (1) Bad debts: Any losses arising from uncollectible accounts and other claims and related costs are unallowable. In double entry accounting systems, write-offs of client fees deemed uncollectible shall be treated as adjustments to revenue. (2) Chief executive: The salaries and expenses of the chief executive of a political subdivision are unallowable. (3) Contingencies: Contributions to a contingency reserve or any similar provision for unforeseen events. (4) Contributions and donations: Costs of a contractor or subcontractor in the form of contributions and donations to other organizations, including costs of donated services and property, are unallowable. (5) Depreciation of state financed property: Costs of depreciation of departmental property are unallowable. (6) Entertainment: Costs of amusements, social activities, and incidental costs relating thereto such as meals, beverages, lodging, rentals, transportation, and gratuities are unallowable, except for costs of entertainment specifically for departmental clients and necessary expenses of staff who supervise departmental clients on contractor or subcontractor sponsored activities. (7) Fines and penalties: Costs resulting from violations of or failure to comply with federal, state, and local laws and regulations are unallowable. (8) First class air accommodations: The difference in cost between first class air accommodations and less - than -first class air accommodations is unallowable, except when less -than -first class air accommodations are not reasonably available. (9) Fund raising: Costs of organized fund raising are unallowable. (10) Legal fees to bring suit against federal or state government: The cost of legal expenses for the prosecution or defense of claims by or against the federal or state government is unallowable. (11) Legislative expenses: The salaries and other expenses of county councilmen or councilwomen, supervisors, commissioners, etc., whether incurred for the purposes of the legislation or executive direction, are unallowable. (12) Lobbying expenses: The cost of attempting to influence legislation pending before any federal or state legislative body is unallowable except as provided for in RCW 42.17.190. (13) Losses: Costs of actual losses which could have been covered either by insurance or by contributions to a self-insurance reserve are unallowable, except for losses not covered under nominal deductible insurance coverage and minor losses not covered by insurance which occur in the ordinary course of operations, such as spoilage and breakage. Washington State Page 83 HCA Contract No K3924 Health Care Authority