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viii. SUBRECIPIENTS must have a written code of conduct governing <br />employees, officers, or agents engaged in the award or administration of <br />contracts. <br />XLIV. PROGRAM INCOME <br />SUBRECIPIENT shall return to the COUNTY any program income, as defined in 24 <br />CFR 570.503 (b) (3) which is generated as a result of this Agreeement. <br />XLV. PURCHASED EQUIPMENT <br />Where applicable, the State of Wisconsin's Allowable Cost Policy Manual requires that <br />any asset with an acquisition cost in excess of $5000 be capitalized. SUBRECIPIENT <br />shall make requests for any exceptions to this policy in writing to the appropriate Division <br />Manager for COUNTY. These requests shall be made prior to the purchase of any such <br />asset. <br />Page 24 <br />