[Code of Federal Regulations] [Title 20, Volume 3] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR641.403] [Page 380] TITLE 20--EMPLOYEES' BENEFITS CHAPTER V--EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR PART 641--SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM--Table of Contents Subpart D--Administrative Standards and Procedures for Grantees and Limitations on Federal Funds Sec. 641.403 Allowable costs. (a) General. The allowability of costs shall be determined in accordance with the cost principles indicated in paragraph (b) of this section, except as otherwise provided in this part. (b) Applicable Cost Principles. (1) The cost principles set forth in paragraphs (b)(1) through (4) of this section apply to the organization incurring the costs: (i) OMB Circular A-87--State, local or Indian tribal government; (ii) OMB Circular A-122--Private, non-profit organization other than: (A) Institutions of higher education; (B) Hospitals; or (C) Other organizations named in OMB Circular A-122 (see sections 4.a. (Definitions) and 5 (Exclusions) of OMB Circular A-122); (iii) OMB Circular A-21--Educational institution; or (iv) 48 CFR part 31, subpart 31.2--Commercial organization (for- profit organization, other than a hospital or other organizations named in OMB Circular A-122). (2) The OMB Circulars are available by writing to the Office of Management and Budget, Office of Administration, Publications Unit, Room G-236, New Executive Office Building, Washington, DC 20503, or by calling 202-395-7332. (c) Lobbying costs. In addition to the prohibition contained in 29 CFR part 93 and in accordance with limitations on the use of appropriated funds in Department of Labor Appropriation Acts, title V funds shall not be used to pay any salaries or expenses related to any activity designed to influence legislation or appropriations pending before the Congress of the United States. (d) Building repairs and acquisition costs. No federal grant funds provided to a grantee or subgrantee under title V of the OAA or this part may be expended directly or indirectly for the purchase, erection, or repair of any building except for the labor involved in: (1) Minor remodeling of a public building necessary to make it suitable for use by project administrators; (2) Minor repair and rehabilitation of publicly used facilities for the general benefit of the community; and (3) Minor repair and rehabilitation by enrollees of housing occupied by persons with low incomes who are declared eligible for such services by authorized local agencies. (4) Accessibility and Reasonable Accommodation. Funds may be used to meet a grantee or subgrantee's obligations to provide physical and programmatic accessibility and reasonable accommodation as required by section 504 of the Rehabilitation Act of 1973, as amended, and the Americans with Disabilities Act of 1990. (e) Allowable fringe benefit costs. The cost of the following fringe benefits are allowable: initial and annual physical assessments, annual leave, sick leave, holidays, health insurance, social security, worker's compensation and any other fringe benefits approved in the grant agreement and permitted by the appropriate Federal cost principles found in OMB Circulars A-87 and A-122, except as limited for retirement costs by Sec. 641.311(c).