$12-24.$ Allowable Costs under Federal Grants. $(\frac{\frac{?}{?}}{?}$ LO$12-6)$ The U$.$S$.$ Office of Management and Budget $($OMB$)$ provides guidance on

the allowability of costs under federal grant agreements in Uniform Administrative Requirements, Cost Principles, and Audit

Requirements for Federal Awards. Following is a list of costs being considered for reimbursement under a federal grant:

l$.$ Publication costs for electronic and print media, including distribution, promotion, and general handling.

Alcoholic beverages purchased to host a foreign dignitary.

Value Added Tax $($VAT$)$ charged for the purchase of goods or services that a nonfederal entity is legally required

to pay to a foreign country.

Bad debts.

Recruiting costs.

Employee dependent care costs.