Costs that are not allowable include but are not limited to:

1. (a) Legal, accounting, professional services and related costs incurred to represent the agency in any actions against federal, state or local agencies.
2. (b) Fines and penalties.
3. (c) Bad debts and the costs of action to collect receivables.
4. (d) Advertisement (except for recruitment of personnel).
5. (e) Contributions.
6. (f) Medical and dental services, to the extent these services are covered by Title XIX.
7. (g) Fund-raising expenses to the extent that these expenses exceed the amount of contributions used to offset allowable costs.
8. (h) Payments made by the treatment center to a related party are non-allowable unless the treatment center provided sufficient data to satisfy the Commissioner that said costs were necessary and reasonable.
9. (i) Educational services costs incurred not in accordance with an IEP.

(Effective February 1, 1994)