(For Federal Projects)

The following costs, either direct or facilities and administration costs are unallowable on federal grants and contracts unless specifically approved in such grant or contract. For a more detailed explanation, please contact the Office of Sponsored Programs. The source of this list of unallowable costs, and of most federal cost principles with regard to College and University management of federal funds is Federal Office of Management and Budget Circular A-21, which is electronically accessible via the World Wide Web. The Web site for OMB Circular A-21 is: http://www.whitehouse.gov/omb/circulars/a021/a021.html

The unallowable costs are as follows:

Advertising
Public Relations Costs
Alcohol
Alumni Activity Costs
Bad Debts
Local Civil Defense Project Costs not on Institution's Premises
Commencement and Convocation Costs
Institution Furnished Automobile Costs for Personal Use
Contingency Provision Costs
Defense and Prosecution of Criminal and Civil Proceedings, Claims, Appeals and Patent Infringement Costs
Depreciation Reserves Costs
Donations or Contributions
Entertainment Costs (includes amusement, diversion & social activities)
Executive Lobbying Costs
Fines and Penalties (including late fees)
Goods and Services for Personal Use
Housing and Personal Living Costs
Insurance Costs to Protect against Defects in Institution's Materials or Workmanship
Interest, Fund-Raising and Investment Management Costs
Lobbying Costs
Losses on Other Sponsored Agreements
Membership Costs in Civic Clubs, Community Organizations, Country Clubs, Social or Dining Clubs or Organizations
Preagreement Costs Prior to Effective Date of Agreement
Selling and Marketing Costs of Products or Services of the Institution
Severance Costs in Excess of Institution's Normal Severance Pay
Specialized Service Facilities Charges in an amount More than Aggregate Costs of Service Over a Long-Term Period
Student Activity Costs
Airfare Travel Costs in Excess of Lowest Available Commercial Discount Airfare or Customary Standard Coach Airfare

 

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