N.H. Admin. Code § Ed 1129.11

Current through Register No. 45, November 7, 2024

Section Ed 1129.11 - Non-Allowable Costs

The following shall not be allowed as special education costs:

(a) Political and charitable contributions;

(b) Investment expenses which are in excess of investment income;

(c) Amusement of facility or program officers or employees or for non-organization related activities, entertainment, and any related costs such as meals, lodging, rentals, transportation and gratuities;

(d) Ordinary living expenses which are normally assumed by parents of children attending public day schools;

(e) Fees and expenses of trustees and directors;

(f) Fines and penalties which are imposed by a court and which result from violations of or the failure to comply with federal, state, county or municipal law, rule, or regulation;

(g) Bad debts, actual or estimated, resulting from uncollectible accounts or other claims, and related collection and legal costs;

(h) Contributions to a contingency fund or any similar fund except for an unemployment reserve fund;

(i) Advertising expenses except for personnel recruitment, bids for goods and services, and medical services;

(j) The following organized fund raising costs:

(1) Solicitations of gifts;

(2) Bequests;

(3) Financial campaigns; and

(4) Endorsement drives.

(k) Voluntary payments and contributions such as payments in lieu of real estate taxes;

(l) Any expenses of the organization which are not reasonable as defined in Ed 1129.12 or unrelated to required special education or necessary related services;

(m) Management fees or payments included in lease or rental agreements between parties who are related as defined in Ed 1129.01(k);

(n) Reimbursement for expenditures or depreciation of personally owned or leased assets excluding motor vehicles;

(o) Income and business profits taxes;

(p) Bonuses of any nature conveyed and paid;

(q) Charges by parties who are related as defined in Ed 1129.01(k) for services, facilities, and supplies furnished to the operating entity if such charges exceed the cost to the related party for providing the services, facilities or supplies;

(r) Charges for investment counsel, staff, and similar expenses incurred solely to enhance income from investments;

(s) All personal expenses such as:

(1) Personal travel expenses;

(2) Laundry charges;

(3) Beverage charges;

(4) Gift certificates to staff and vendors;

(5) Flowers or parties for departing staff;

(6) Holiday parties;

(7) Repairs on a personal vehicle; and

(8) Rental expenses of personal apartments.

(t) Medical services and supplies, other than those cited in Ed 1129.08(z);

(u) Medical supplies or costs of medical supplies provided by the agency's own staff; and

(v) Salaries for positions that are vacant for 2 consecutive years shall not be used in the calculation of the rate(s).

N.H. Admin. Code § Ed 1129.11

(see Revision Note at chapter heading for Ed 1100) #9197, eff 6-28-08

Amended by Volume XXXVII Number 15, Filed April 13, 2017, Proposed by #12141, Effective 3/24/2017, Expires 3/24/2027.