Unallowable Costs for Sponsored Agreements
FASOP: AS-21
Unallowable costs are those costs which are not allowable under the terms and conditions of federally sponsored agreements and/or those costs specifically identified as unallowable in the UG. Normally the following expenditures (not all inclusive) are unallowable as a direct charge to a sponsored agreement without specific written approval or included in the sponsor approved budget and budget justification:
- Advertising of position & moving costs – unless included in the budget.
- Alcoholic Beverages
- Alumni and Development Activities
- Automobile Repairs
- Bad Debt Expense
- Commencement and Convocation Costs
- Copier Rental/Maintenance
- Entertainment
- Extra Compensation for Professorial or Professional Employee
- Fines and Penalties
- Fund Raising
- General Purpose Equipment i.e. computer, copying, printing, equipment
- Goods and Services for personal use
- Lobbying Costs
- Local Telephone calls (long distance calls are allowable)
- General Maintenance and Repair Costs
- Memberships/Subscriptions
- Monthly Cell Phone Base Charge
- Office Furniture – file cabinets, chairs, desks, calculators, computers
- Office Supplies pens, paper, toner
- Postage (routine)
- Proposal Development Costs Software (Windows, Microsoft Office, Adobe, etc.)
- Subcontractors without Written Approval
- Telephone Rental and Line Charges
- Utilities