Examples of Allowable Expenditures

• Salary and fringe for staff working on the mobile market
• Printing of marketing or recruitment materials
• Cost for subsidizing food for sale to lower-income individuals
• Costs associated with cooking demos or nutrition education
• Incentives for community-members/volunteers to participate in advisory committees or other program related events
• Capital expenditures for special purpose equipment (vehicles, mobile EBT reader, etc) are allowable as direct costs, provided that items with a unit cost of $25,000 or more, or that relate to a change in scope, have the prior written approval
• Costs incurred for improvements which add to the permanent value of the buildings and equipment or appreciably prolong their intended life must be treated as capital expenditures (see § 75.439). These costs are only allowable to the extent not paid through rental or other agreements.
• Travel for program staff to engage in professional development related to mobile markets
• Cost related to mobile market operations including merchant services, gasoline, boxes/bags, wholesale food purchasing for resale
• Printing costs of newsletters, recipes cards or other education materials

 
Examples of Unallowable Expenditures

• Prepared meals or alcohol for program staff
• Capital expenditures for general purpose equipment, buildings, and land are unallowable as direct charges, except with the prior written approval.
• Capital expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life are unallowable as a direct cost except with the prior written approval