The unallowable costs under the Indianapolis Coronavirus Local Fiscal Recovery Fund, noted below are meant to be used as a guide to develop projects and assist in budget development for your Neighborhood Grants Program.

This list is NOT intended to be inclusive.
If you have questions about allowability, please direct your questions to

Items Generally Not Allowable with Federal ARPA Funds:

• Expenses incurred before an award is made and a contract is executed
• Clothing for general use
• Alcoholic beverages
• Tobacco products
• General use gift cards that allow for the purchase of unallowable items (i.e. A grocery store gift card, since alcohol and tobacco can be purchased with these cards)
• Attorney fees
• General operations support that are not related to the grant project
• Food and food-related items (plates, cups, etc.)
• Entertainment costs (some is permitted; please reach out to to discuss)
• Fines and penalties
• Taxes and interest
• Lobbying costs
• “Stipends” for individuals
• Multi-year annual maintenance costs that go beyond the grant term
• Gym memberships
• Fundraising costs
• Automobiles and other large assets that would be for general use by the organization
• Incentives, rewards, prizes, trophies, and promotional items
• Funds cannot be used for alley repair (More information on DPW’s Neighborhood Infrastructure Partnership (NIP):