OMB Circular A-87
( OMB A- 21, section 1c) Unallowable. 1. Other advertising costs not ... 4. Settlement expenses (OMB A- 21, Copyright©Texas Education Agency. All rights reserved. ...
http://www.raymondvilleisd.org/Departments/businessoffice/Forms/Side%20by%20Side%20Federal%20Cost%20Principles.pdf