31.205-34 Recruitment costs.
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(a) Subject to paragraph (b) of this subsection, the following costs are allowable:
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(1) Costs of help-wanted advertising.
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(2) Costs of operating an employment office needed to secure and maintain an adequate labor force.
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(3) Costs of operating an aptitude and educational testing program.
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(4) Travel costs of employees engaged in recruiting personnel.
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(5) Travel costs of applicants for interviews.
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(6) Costs for employment agencies, not in excess of standard commercial rates.
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(b) Help-wanted advertising costs are unallowable if the advertising-
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(1) Does not describe specific positions or classes of positions; or
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(2) Includes material that is not relevant for recruitment purposes, such as extensive illustrations or descriptions of the company’s products or capabilities.
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