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e. Costs identified in subsections c and d if incurred for more than one Federal award or for both <br />sponsored work and other work of the governmental unit, are allowable to the extent that the <br />principles in Attachment A, sections E. (“Direct Costs”) and F. (“Indirect Costs”) are observed. <br /> f. Unallowable advertising and public relations costs include the following: <br /> (1) All advertising and public relations costs other than as specified in subsections c, d, and e; <br /> (2) Costs of meetings, conventions, convocations, or other events related to other activities of <br />the governmental unit, including: <br /> (a) Costs of displays, demonstrations, and exhibits; <br /> (b) Costs of meeting rooms, hospitality suites, and other special facilities used in conjunction <br />with shows and other special events; and <br /> (c) Salaries and wages of employees engaged in setting up and displaying exhibits, making <br />demonstrations, and providing briefings; <br /> (3) Costs of promotional items and memorabilia, including models, gifts, and souvenirs; <br /> (4) Costs of advertising and public relations designed solely to promote the governmental unit. <br />2.Advisory councils.Costs incurred by advisory councils or committees are allowable as a <br />direct cost where authorized by the Federal awarding agency or as an indirect cost where <br />allocable to Federal awards. <br />3.Alcoholic beverages. Costs of alcoholic beverages are unallowable. <br />4.Audit costs and related services. <br />a. The costs of audits required by , and performed in accordance with, the Single Audit Act, as <br />implemented by Circular A-133, "Audits of States, Local Governments, and Non-Profit <br />Organizations” are allowable. Also see 31 USC 7505(b) and section 230 (“Audit Costs”) of <br />Circular A-133. <br /> b. Other audit costs are allowable if included in a cost allocation plan or indirect cost proposal, <br />or if specifically approved by the awarding agency as a direct cost to an award <br />c. The cost of agreed-upon procedures engagements to monitor subrecipients who are exempted <br /> from A-133 under section 200(d) are allowable, subject to the conditions listed in A-133, <br />section 230 (b)(2). <br />5.Bad debts. Bad debts, including losses (whether actual or estimated) arising from <br />uncollectable accounts and other claims, related collection costs, and related legal costs, are <br />16 <br /> <br />