For a cost to be allowable for an LSTA grant award, the cost must be necessary to carry out one or more of the approved LSTA priorities.
In addition, it must be (1) reasonable, (2) allocable, and (3) not specifically disallowed by the State or local laws or regulations. In cases where local or state policy is more restrictive, use local or state policy.
Guidance and information on allowable costs is found in the Code of Federal Regulations.
- 2 CFR 220 - Cost Principles for Educational Institutions (aka OMB Circular A-21)
- 2 CFR 225 - Cost Principles for State, Local and Indian Tribal Governments (aka OMB Circular A-87)
- 2 CFR 230 - Cost Principles for Non-Profit Organizations (aka OMB Circular A-122)
A summary of common allowable cost questions can be found in Appendix B of the grant packet
. Marketing and Advertising
LSTA funds may be used to advertise or market a particular LSTA-
funded service. There are, however, some limits. Please contact us with any questions you may have. Below are a few common questions.
|| NOT ALLOWABLE|
|bookmarks or brochures
||t-shirts, pens, mousepads, (anything with intrinsic worth) etc. with project URL and logo|
|graphic designer to design posters for the LSTA service
||using LSTA- funded labor on a non-LSTA project|
|promotion of a LSTA-funded service a library offers
||promotion of a library or particular agency per se, unless it is to a target audience listed in the LSTA priorities|
|TV, radio or billboard messages about the LSTA-funded service
||costs of meetings, conventions, or other events related to other non-LSTA grant activities of the organization|
LSTA funds may not be used for lobbying activities. The term “lobbying” is generally considered to cover any attempt to influence the outcome of any election, referendum, initiative or similar procedure, including the introduction of legislation, at the federal, state, or local level. Note that lobbying also includes activities or the publication or distribution of literature that in any way tends to promote public support or opposition to a pending legislative proposal. LSTA funds may not be used to pay the expenses of a campaign, political action committee, or other organization established for the purpose of influencing the outcomes of elections. Survey questions asking about support for different tax rates are not allowable. Drafting ballot measures or resolutions for local governments is also not allowed using LSTA funds. LSTA funds do not support legislative liaison activities, including attendance at legislative sessions or committee hearings, gathering information regarding legislation, and analyzing the effect of legislation, when such activities are carried out in support of or in knowing preparation for an effort to engage in lobbying.