1. (a) Administrative and countywide indirect overhead costs (except in those cases where it can be identified that additional support services were required due to the trial).
2. (b) Accounting services.
3. (c) Amortization.
4. (d) Auditing services, unless such costs directly relate to the trial. Prior to incurring such costs, the County Auditor-Controller should obtain approval from the State Controller's Office.
5. (e) Bailiff (except as provided in Section 1021.7).
6. (f) Bond premiums.
7. (g) Books (e.g., standard legal reference sets, law books, or periodicals).
8. (h) Budgeting services.
9. (i) Business services.
10. (j) Clerk of the Court.
11. (k) Construction (e.g., capital expenditures, security or restraint fixtures) unless ordered by the court and pursuant to provisions of Section 1021.8.(b).
12. (l) Depreciation.
13. (m) Employee relocation.
14. (n) Insurance (e.g., liability, fire).
15. (o) Landscaping.
16. (p) Memberships.
17. (q) Organization development.
18. (r) Research of a general nature. Research directly related to the trial is reimbursable.
19. (s) Search and apprehension of escaped defendants.
20. (t) Subscriptions (e.g., magazines, newspapers).
21. (u) Support of central services divisions.
22. (v) Use allowance (e.g., use of county owned facilities).
23. (w) Unpaid overtime to employees.
24. (x) Unpaid employer's share of staff benefits.

Other costs which are not reimbursable include, but are not limited to:

Note: Authority cited: Section 15204, Government Code. Reference: Section 15201, Government Code.