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Appendix C <br /> City of Decatur <br /> Community Development Block Grant-Public Services <br /> Program Costs Ineligible for CDBG Funds <br /> The City of Decatur uses Community Development Block Grant (CDBG)funds to support <br /> programs and services that provide for the needs of low and moderate income residents as <br /> identified in the City's 2015-2019 Consolidated Plan. Direct program costs are general eligible <br /> for CDBG funds based on the federal Omni Circular. Some costs,though allowable under federal <br /> regulations, are ineligible for reimbursement with the City of Decatur CDBG funds. Please not <br /> that some costs may be included in the program budget but will not be paid with CDBG. This list <br /> is not all inclusive. <br /> Ineligible Costs include: <br /> • Entertainment costs; <br /> • Alcoholic beverages; <br /> • Fines, penalties, damages, and other settlements; <br /> • Compensation to trustees, board members and their immediate family <br /> members; <br /> • Stipends to program participants or clients; <br /> • Staff time and other costs related to applying for CDBG funding; <br /> • Advertising and public relations costs (this does not include informational <br /> materials such as program flyers used for program outreach/recruitment of <br /> eligible participants); <br /> • Fund raising costs; <br /> • Equipment and capital expenditures <br /> Eligible Costs that will not be paid with CDBG include: <br /> • Costs relating to the federal Single Audit; <br /> • Indirect cost allocations, whether approved by a federal cognizant agency or the <br /> 10% de minimus indirect cost allocation; <br /> • Computers and other electronic devices. <br /> 24 <br />