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:
POLICY ON UNALLOWABLE COSTS
(Issued December 18, 1998)
I. PURPOSE
This policy identifies unallowable costs in accordance with
federal regulations.
II. APPLICABILITY
This policy applies to all accounts, including federally sponsored
agreements, sub-awards under federally sponsored agreements with
other organizations, and departmental accounts.
III. POLICY
Federal regulations (OMB Circular A-21) prohibit certain types of
costs to be charged to federally sponsored agreements. Specific
unallowable costs are listed in the attached Exhibit.
These costs and directly associated costs cannot:
* Be charged as a direct cost to federally sponsored projects
or used to meet a cost sharing requirement;
* Be included in departmental recharge or service center
rates; or
* Be included in the development of the Facilities and
Administration rate (F & A), (formerly known as indirect costs).
Some types of costs are considered F & A costs, per OMB Circular
A-21. Guidelines on whether a cost should be direct or indirect
are contained in the University's "Direct & Indirect Costs of
Federal Grants and Contract Policy.
OMB Circular A-21 requires segregation of unallowable costs. The
University has established object codes to charge categories of
costs which are unallowable. Costs charged directly or used to
meet cost sharing requirements on federally sponsored agreements
may not include unallowable charges. F & A costs must be given
special attention because ledger 2 and 3 accounts effect the F & A
cost rate. It is important that the correct object code be used
for all unallowable costs to insure they are segregated and
removed from the F & A cost calculation.
All charges, including unallowable costs, must meet applicable
regulations, University policies and procedures, and be reasonable
to be reimbursed.
IV. EFFECTIVE DATE
This policy is effective on July 1, 1999. The policy applies to
all costs incurred (or sponsored agreement budget periods
beginning) on or after that date.
V. DEFINITIONS
Allowable Costs
Costs that the federal government allows as direct or indirect
charges to federal funds. Per OMB Circular A-21, C.2:
* They must be reasonable;
* They must be allocable to sponsored agreements under the
principles and methods provided herein;
* They must be given consistent treatment through application
of those generally accepted accounting principles appropriate to
the circumstances; and
* They must conform to any limitations or exclusions set forth
in these principles or in the sponsored agreement as to types or
amounts of cost items.
Allocable Costs
A cost is allocable to a particular cost objective if the cost
benefits that objective.Per OMB Circular A-21, C.4.a:
A cost is allocable to a sponsored agreement if:
* It is incurred solely to advance the work under the
sponsored agreement;
* It benefits both the sponsored agreement and other work of
the institution, in proportions that can be approximated through
use of reasonable methods; or
* It is necessary to the overall operation of the institution
and, in light of the principles provided in OMB Circular A-21, is
deemed to be assignable in part to sponsored projects
Reasonable Costs
A cost may be considered reasonable if it is consistent with
market conditions and the expenditure reflects what a prudent
person would have done considering the circumstances surrounding
the transaction at that time.Per OMB Circular A-21, C.3:
Major considerations involved in the determination of the
reasonableness of a cost are:
* Whether or not the cost is of a type generally recognized as
necessary for the operation of the institution or for the
performance of the sponsored agreement;
* The restraints or requirements imposed by such factors as
arm's-length bargaining, Federal and State laws and regulations,
and sponsored agreement terms and conditions;
* Whether or not the individuals concerned acted with due
prudence in the circumstances, considering their responsibilities
to the institution, its employees, its students, the Federal
Government, and the public at large; and
The extent to which the actions taken with respect to the
incurrence of the cost are consistent with established
institutional policies and practices applicable to the work of the
institution generally, including sponsored agreements.
Directly Associated Costs
Any cost which is generated solely as a result of the incurrence
of another cost, and which would not have been incurred had the
other cost not been incurred (Cost Accounting Standard,505).
VI. CONTACTS
If you have any questions about this policy, how to treat a
specific cost, or need more information, please contact the
Associate Controller for Sponsored Programs at x6-4423, the
Assistant Controller of Cost and Tax Reporting at x6-4535, or the
Internal Auditor at x6-4516.
EXHIBIT
SPECIFIC UNALLOWABLE AND ALLOWABLE COSTS
The following is a list of unallowable costs, summarized as a
quick reference guide from OMB Circular A-21, Section J.Subcodes
for the type of cost are listed.All unallowable costs should be
charged to the correct subcode so that we may segregate them for
accounting purposes.OMB Circular A-21, should be consulted for
more detailed information.
1. Advertising and Public Relations
Allowable Exceptions for Non-Sponsored Agreements
Personnel recruitment, procurement of goods and services, disposal
of scrap or surplus material, communicating with the public and
press about activities or accomplishments resulting from sponsored
agreements and specifically allowed by sponsored agreement. Any
advertising or public relations activities that are specifically
required by a sponsored agreement. Most allowable advertising and
public relations costs are treated as F.A. costs.
2. Alcoholic Beverages - (Unallowable Subcode #4990)
3. Alumni and Development Activities - (Charged to specific
chargelines)
4. Bad Debts - (Unallowable Subcode #3990)
5. Commencement and Convocation - (Unallowable Subcode #3840)
All costs of commencement including convocations held by
individual schools and colleges and receptions held in conjunction
with these events.
6. Communication Costs - (See policy on Direct and Indirect costs
of Sponsored Agreement)
7. Compensation for Personal Services
That portion of salaries exceeding annual salary rates of $125,000
are unallowable as direct costs on NIH awards.
8. Institution-Furnished Automobiles - (Unallowable Subcode TBD)
9. Contingency Reserves - (General Accounting only)
Contributions to a reserve, or similar provision made for future
events.
10. Defense and Prosecution of Certain Criminal and Civil
Proceedings, Claims, Appeals and Patent Infringement
Circular A-21 outlines complex rules for these types of costs.
Please consult with the General Counsel's offices and the offices
noted below when costs of this nature are incurred.
11. Charitable Contributions by Institution - (Unallowable Subcode
#6511)
12. Entertainment - (Unallowable Subcode #6511)
Cost of entertainment, amusement, diversion and social activities
including tickets to shows or sports events, meals, lodging,
parties, receptions, rentals, transportation and gratuities.
Examples: football, basketball, theater, and concerts, etc.
tickets for Advisory Councils, Boards, and other guests.
13. Fines and Penalties - (Unallowable Subcode #6511)
14. Goods or Services for Personal Use - (Unallowable Subcode
#6511)
15. Housing and Personal living Expense of University Officers (Unallowable Subcode #3560, #3570)
Cost of housing (depreciation, maintenance, utilities,
furnishings, rent, etc.) Housing allowances and personal living
expenses of the institution's officers.
16. Interest, Fund raising, and Investment Management Costs (treasury & General Accounting Costs)
Allowable
Costs related to physical custody and control of money and
securities, and cost of interest on assets used in support of
sponsored agreements. Interest associated with the acquisition of
equipment costing $10,000 or more and certain other assets is
allowable.
Unallowable
Costs of interest on borrowed capital or temporary use of
endowment funds, costs of organized fund raising campaigns, and
costs of investment counsel and staff used solely to enhance
income.
17. Lobbying
Allowable
Technical and factual presentation on topics directly related to a
grant or contract that are in response to a documented government
request. Costs to give invited testimony at a congressional
hearing.
Unallowable
Costs for actions influencing the outcome of a federal, state or
local election, referendum or initiative. Costs to establish,
administer or contribute to a political party, campaign, or
political action committee whose purpose is to influence the
outcome of elections.
Costs to influence the (a) introduction of federal or state
legislation; (b) the enactment of modification of any pending
federal or state legislation through communication with any member
or employee of the Congress or state legislature; or (c) any
government official or employee in connection with a decision to
sign or veto enrolled legislation.
Costs for attempts to influence introduction, enactment or
modification of federal or state legislation by lobbying the
general public. Legislative liaison activities which engage in or
result in the support of unallowable lobbying.
Costs to improperly influence an employee or officer of the
Executive Branch of the Federal Government concerning sponsored
agreements or regulatory matters.
18. Losses on Sponsored Agreements (over-runs) - (Unallowable
Subcode #6511)
(See Cost Sharing Policy)
19. Memberships, Subscriptions and Professional Activity Costs (Unallowable Subcode #6511)
Membership in any civic, community organization, country club,
social or dining clubs. Examples: Chamber of Commerce, Women's
Network.
20. Pre-Agreement Costs
Costs incurred prior to the effective date of the sponsored
agreement, unless approved by the sponsoring agency. Unless
restricted by the sponsoring agency, pre-agreement costs up to 90
days are permitted for research grants and cooperative agreements.
21. Recruiting - (Unallowable Subcode #6511)
Candidate spouse expenses, group meals, receptions, etc. for
recruiting purposes: advertising that includes color or material
for other than recruitment purposes, fringe benefits and salary
allowances that do not meet the test of reasonableness or do not
conform to the established practices of the institution.Relocation
costs incurred as either a direct or F & A costs, where the
employee resigns within 12 months of hire, must be refunded to the
federal government.
22. Scholarships and Student Aid
Allowable Exceptions: Scholarships and student aid is allowable on
training grants to selected participants if the charge is approved
by the sponsoring agency. Tuition remission paid as, or in lieu
of, wage to students performing necessary work and other forms of
compensation to students provided (1) there is a bona fide
employer-employee relationship between the student and the
institution for the work performed. (2) the tuition or other
payments are reasonable compensation for work performed and are
conditioned explicitly up on the performance of necessary work,
(3) it is the institution's practice to similarly compensate
students in non-sponsored as well as sponsored activities.
23. Student Activities - (Charged to specific chargelines)
Intramurals, student publications, clubs unless specifically
provided for in the sponsored agreement.
24. Travel - (Unallowable Subcode #6511)
Costs of travel via institution-owned, leased or chartered
aircraft in excess of the cost of allowable commercial air travel.
First class or non-coach, air travel and lodging and subsidence
costs in excess of our normal policy.
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