1. (a) As used in § 76.564, other expenditures means the grantee's total expenditures for its federally- and non-federally-funded activities in the most recent year for which data are available. The term also includes direct occupancy and space maintenance costs as determined under § 76.568 and costs related to the chief executive officers of the grantee and components of the grantee and their offices (see § 76.565(c) and (d)).

2. (b) The term does not include—

   1. (1) General management costs determined under § 76.565;
   2. (2) Fixed costs determined under § 76.566;
   3. (3) Subawards exceeding the amount specified in the definition of Modified Total Direct Cost in the Uniform Guidance each, per year;
   4. (4) Capital outlay;
   5. (5) Debt service;
   6. (6) Fines and penalties;
   7. (7) Contingencies;
   8. (8) Other distorting items; and
   9. (9) Election expenses. However, the term does include election expenses that result from elections required by an applicable Federal statute.

[59 FR 59583, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]