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§ 18035. Nonreimbursable Costs.

5 CA ADC § 18035Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 5. Education
Division 1. California Department of Education
Chapter 19. Early Learning and Care Programs
Subchapter 2. General Requirements
Article 3. Costs
5 CCR § 18035
§ 18035. Nonreimbursable Costs.
The following costs shall not be reimbursable under the child development contract:
(a) Bad debts, including losses arising from uncollectible accounts and any related legal costs. Uncollected parent fees are not considered to be bad debts if documentation of collection attempts exists;
(b) Contributions;
(c) Costs of amusement or entertainment;
(d) Costs of fines or penalties;
(e) Costs of idle facilities unless those costs are related to a partial year program and the costs of the idle facilities have been approved by the Child Development Division;
(f) Costs incurred after the contract has been terminated;
(g) Fund raising costs except as specified in Section 18277 of this Division;
(h) Consumer interest except:
(1) Interest on borrowed funds when apportionments are withheld because of a delay or error attributable to the State and the amount of interest claimed is approved by the Child Development Division; or
(2) when interest is part of a lease purchase agreement.
(i) Investment management costs;
(j) Costs of organization of a nonprofit corporation such as incorporation fees or consultant fees;
(k) Public relations consultant fees;
(l) Costs of legal, consulting and accounting services incurred in prosecution of claims against the State;
(m) State and federal income taxes;
(n) Costs for the acquisition of sites and buildings except through depreciation;
(o) Bonuses unless part of a collective bargaining agreement;
(p) Compensation to the members of the board of directors except for:
(1) reimbursement, computed in accordance with Section 18034 of this Division, for travel and/or per diem incurred while the members are conducting business for the organization; and
(2) as provided in the California Corporation Code Section 5227, et seq.
(q) Costs of subcontracts which increase the contractor's cost or subcontracts which contain a provision for reimbursement for cost-plus a percentage-of-costs.


Note: Authority cited: Sections 8261 and 8269, Education Code. Reference: Sections 8208(o) and 8269, Education Code.
1. New section filed 11-21-88; operative 1-1-89 (Register 88, No. 50).
This database is current through 6/28/24 Register 2024, No. 26.
Cal. Admin. Code tit. 5, § 18035, 5 CA ADC § 18035
End of Document