Certain expenses cannot be funded with WAC dollars, and are prohibited by the Office of Management and Budget of the Federal government (OMB Circulars #A_122, #A_21 and #A_87). Copies of these OMB Circulars may be obtained through a link on the NEA’s website at arts.gov or by writing to the Grants & Contracts Office, National Endowment for the Arts, 1100 Pennsylvania Avenue, NW, Washington, DC 20506.
Following is a partial list of expenses that CANNOT be funded with WAC dollars:
- New construction, renovation, remodeling or restoration of facilities. (However, planning grants or facility studies may be funded.)
- Capital expenditures for land or general purpose equipment or the purchase of any special purpose equipment with a cost of $5,000 or more and a normal useful life of more than one year.
- Bad Debts: any losses from previous years or from uncollectible accounts/claims.
- Projects completed prior to awarding of a grant.
- Replacement funds (to take the place of money normally budgeted for the project).
- Interest, fines or penalties and organizational indirect or overhead costs.
- Cost sharing or matching requirements of any other federally financed program.
- Contributions, contingency funds, donations, prize money, scholarships, or any form of tuition assistance for college or university study.
- Goods or services for personal use.
- Entertainment: receptions, food, alcohol, flowers, invitations, etc.
- Lobbying costs for activities such as federal, state or local electioneering and support of such entities as campaign organizations and political action committees; direct lobbying of Congress to influence legislation; lobbying of the Executive Branch in connection with decisions to sign or veto enrolled legislation; efforts to utilize state or local officials to lobby Congress or state legislatures; grassroots lobbying concerning either Federal or state legislation; legislative liaison activities in support of unallowable lobbying activities; or membership costs in organizations that lobby.
- Costs of advertising and public relations designed solely to promote the organization; costs of promotional items and memorabilia. (Costs for the purpose of communicating to the public specific activities related to sponsored programs are allowable, as are costs for recruitment of personnel.)
- Fundraising and investment management costs, including financial campaigns, solicitation of gifts and bequests, and similar expenses incurred to raise capital or obtain contributions.
- Costs of defense or prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
- Anything specifically forbidden by Wyoming state law or Federal law.