The subcodes below are used to identify costs that are NOT allowed on Federal sponsored program accounts, but may by allowable on other University accounts following University policies and procedures. If a determination has been made that a cost belongs on a sponsored program account, then it is by definition a cost allowed by the sponsor and should be reported in the appropriate subcode.
Additionally, these costs are not reimbursable as Facilities & Administration (F&A) costs (i.e. indirect costs) by the Federal Government. By using these special subcodes, the University can quickly identify costs in the indirect pools that are not allowable for reimbursement by the Federal Government and exclude the costs from the F&A rate calculation.
2059 - Alcohol
2019 - Entertainment
287X - Prizes
2879 - Goods and Services for Personal Use of Employees
2919 - Other Unallowable Costs (fines, lobbying, unallowable recruiting costs, etc.)
2941 - Memberships in any Civic, Community or Social Organization or Country Club
2995 - Unallowable Advertising
For further information on unallowable costs, please contact the University's Office of Research Accounting and Costing Standards @ (585) 275-8835.