The following costs are supportive of the trust fund program goals and are generally allowable to the extent that such costs are supported by the event support contract and not otherwise unallowable in accordance with §184.45:
  (1) planning for or conducting the event in accordance with the event support contract;
  (2) the cost of any structural improvement or fixture for an event, as authorized by Texas Revised Civil Statutes, Article 5190.14, Sections 5A(k) or 5C(k).
  (3) financing costs for event sites;
  (4) fees charged by a site selection organization, which must be paid as a condition to holding an event, including hosting fees, sanction fees, participation fees, or bid fees, provided that the amount of all such fees is clearly stated in the application for participation in the trust fund program;
  (5) performance bonds or insurance required for hosting the event;
  (6) temporary maintenance to property impacted by the conduct of the event that is directly related to the preparation or presentation of the event;
  (7) costs that are necessary (or desirable, as authorized by Texas Revised Civil Statutes, Article 5190.14, Section 5A(h) or 5B(h)) for the public health or safety of people or animals involved in hosting, attending, or participating in the event, including:
    (A) water;
    (B) security;
    (C) professional fire marshal or engineer requirements for event facilities and other event related property or equipment;
    (D) portable restrooms, trash receptacles, and other types of sanitation necessities;
    (E) shade;
    (F) lighting and sound equipment required for security or public safety;
    (G) traffic planning and management;
    (H) severe weather planning and mitigation;
    (I) way-finding signage or staff;
    (J) barriers;
    (K) permits and professional or consulting services necessary (or desirable, as authorized by Texas Revised Civil Statutes, Article 5190.14, Section 5A(h) or 5B(h)) for acquiring permits;
    (L) stand-by services, such as stand-by medical services;
    (M) "Americans with Disabilities Act" (ADA) accommodations and compliance;
    (N) public health or safety command center expenses;
    (O) credentials; and
    (P) costs needed for police, fire, and other emergency operations staff.
  (8) event facility costs, including:
    (A) cost to rent an event facility, including any internal billing, if the terms of the event support contract require the Applicant to either reimburse the site selection organization for the cost to rent a facility, or to provide the facility at no cost to the site selection organization; and
    (B) the purchase or rental of seating or other furnishings, supplies and equipment that are reasonable and necessary (or desirable, as authorized by Texas Revised Civil Statutes, Article 5190.14, Section 5A(h) or 5B(h)) to conduct the event;
  (9) an applicant's event staffing costs incurred for services directly attributable to conducting the event that are performed within a reasonable time prior to the event, during the event, and within a reasonable time after the event, including:
    (A) hourly pay or overtime for personnel attributable to public health or safety for the event;
    (B) compensation of non-health and safety staff hired or contracted specifically to meet the objectives of an approved event; or
    (C) compensation for referees, score keepers, timers, and other similar officials required to meet the objectives of an approved event;
  (10) an applicant's professional service costs for fulfilling specific obligations of the event support contract, including for:
    (A) preparing event-related documents unless otherwise unallowable under §184.45 (Unallowable Costs);
    (B) fulfilling specific obligations of the event support contract; or
    (C) consulting on soliciting, preparing for, or hosting the event;
  (11) market-area transportation and/or parking services, but excluding personal travel, within a reasonable time prior to the event, during the event, or within a reasonable time after the event that have not otherwise been compensated or recovered from event-related revenue earned from providing the transportation and/or parking;
  (12) temporary signs and banners;
  (13) advertising for the event which:
    (A) occurs prior to or during the event;
    (B) includes the event name and date, or event name and location; and
    (C) are the Applicant's obligations in the event support contract;
  (14) promotional items that are created specifically to promote the event to the extent that the per-unit costs of such items are nominal in value;
  (15) production costs directly associated with the production of the main event, including staging, rigging, sound and lighting systems;
  (16) uniforms for event staff that are created specifically for the event;
  (17) costs directly attributable to inclement weather occurring immediately before, during, or immediately after an event, except costs of damages or lost revenue;
  (18) any other direct costs resulting from requirements of the event support contract that are not otherwise unallowable by state law or regulations, including §184.45 (Unallowable Costs), and which are determined by the Office to be directly attributable to the preparation or presentation of the event;
  (19) costs directly attributable to the performance of the national anthem of the United States or a foreign nation at the event;
  (20) cost of a photographer or videographer that documents the event;
  (21) food, the provision of which is directly related to the conduct of the event and that is provided on-site at the event to event participants or other personnel necessary to the conduct of the event (e.g. referees, judges, volunteers). The Office will only reimburse food costs up to $36 per person/per day;
  (22) the cost of a non-monetary prize or other form of award for participation or competitive performance in an event that is reasonable and customary for that event; and
  (23) the cost of an event participant's, coach's, referee's, judge's, or other similar person's lodging, automobile mileage, rental car, and commercial airfare that is directly related to the conduct of the event, provided that the participant, coach, referee, judge, or other similar person does not reside in the event market area. The Office will only reimburse:
    (A) lodging and automobile mileage costs up to the allowable rates for state employees, found at: https://fmx.cpa.texas.gov/fmx/travel/textravel/rates/current.php (last visited on September 20, 2016);
    (B) rental car costs up to the regular published rates for a standard full-size vehicle; and
    (C) airfare costs up to the regular published rates for coach-class airfare on a commercial airline.

Source Note: The provisions of this §184.44 adopted to be effective January 1, 2017, 41 TexReg 10263