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Exhibit E "Allocability" refers to whether a cost can be reasonably charged to a specific grant or project based on its direct relationship to the project's objectives. Costs must be directly related to the purpose of the grant or activity funded by the grant, and necessary for its completion. A cost may be allowable by the County of Hawai'i and the HHF guidelines, but not allocable to the specific purposes of a particular proposed project. An example of costs that are not allocable would be for a Marketing campaign for the upcoming grant opening of the organization's new facility that doesn't benefit that grant program directly. "Allowability" of costs is determined by the specific terms of the County of Hawai'i codes and the applicable cost principles. It refers to whether a specific expense is permitted under the rules of the grant. Unallowable costs for HHF funding include the purchase of alcohol, business or organizational start-up plans, fundraising, commercial film productions, costs associated with application production and submission, off -island travel, purchase of property, or new -build projects. "Administrative Costs" (Admin Costs) refer to overhead expenses that support the general management, oversight, coordination, evaluation, and reporting of an organization or contracted services. Admin costs are not directly tied to program delivery but are necessary for the overall functioning and compliance of the program. Administrative costs of a proposed project budget must not exceed ten percent (10%) of the requested amount through this RFGA. httos://www. h awa i i cou nty.aov/home/s howo u bl ish ed docu ment/302516/638630375811170000 These expenses may include, but are not limited to: • Audit is not required by HHF, therefore is not an allowable Program Cost, although it may be included in Admin Costs. • Contractual Services such as Bookkeeping, Accounting, Legal, HR, Payroll, etc., supporting the organization at large or multiple programs within the organization. • Insurance is an Admin Cost if it's general to the organization or not attributable to a single program. Examples include General Liability Insurance covering the whole organization, Business Insurance, Directors and Officers insurance, Umbrella policies or other types of insurance that are required for the organization at large or multiple programs within the organization. • Rent and Utilities for the space where the organization's administration or shared spaces where other programs within the organization operate. • Overhead Supplies, Equipment, or Technology Costs supporting the administration of the organization. • Salaries, Wages, and Fringe Benefits for administrative staff (e.g., executive director, finance team, HR, office staff). "Personnel Costs" means costs incurred for staff in the provision of contracted services. Personnel costs include salaries, wages, payroll taxes, and fringe benefits. Personnel is included in the Program Costs section of the budget. Definitions I HHF RFGA 2025-2026