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 spend categories, the University can quickly identify costs in the indirect pools that are not allowable for reimbursement by the Federal Government and exclude them from the F&A rate calculation.

SC47650 – Prizes and Awards

SC48050 – Memberships Dues Other (in any Civic, Community or Social Organization or Country Club)

SC48150 – Advertising Other

SC48850 – Relocation

SC48800 – Recruitment

SC49450 – Alcoholic Beverages

SC49500 – Entertainment

SC49700 – Recruitment Travel