Section 3-123-9 - Entertainment(a) Entertainment costs are unallowable and include costs of amusements, social activities, and incidental costs as meals, beverages, lodging, transportation, and gratuities.(b) Nothing herein shall make unallowable a legitimate expense for job related employee health, welfare, food service, or lodging costs; except that, where a net profit is generated by such services, it shall be treated as a credit as provided in section 3-123-21. Costs incurred for meetings or conferences, including, but not limited to, costs of food, rental facilities, and transportation are not allowable except where the primary purpose is the dissemination of technical information or the establishment of specific project policies, as a partnering conference.[Eff 12/15/95; am and comp 11/17/97; am and comp 11/15/01; am and comp 11/25/02] (Auth: HRS § 103D-601) (Imp: HRS § 103D-601)