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Unallowable Costs for Federal Reimbursement

The spend categories 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 spend category.

Additionally, these costs are not reimbursable as Facilities & Administration (F&A) costs (i.e. indirect costs) by the Federal Government. By using these special spend categories, 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.

Alcohol - SC49450
Entertainment - SC49500
Prizes - SC47650
Goods and Services for Personal Use of Employees - Any Spend Category
Other Unallowable Costs (fines, lobbying, unallowable recruiting costs, etc.) - Any Spend Category
Memberships in any Civic, Community or Social Organization or Country Club - SC47950, SC48050
Unallowable Advertising - SC48150, SC48155, SC48160, SC48165

For further information on unallowable costs, please contact the University's Office of Research Accounting and Costing Standards @ (585) 275-8835.


Page updated 7/19/2017
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