Office of Research
Proposals

Allowable Costs

A / B / C / D / E / F / G / H / I / L / M / N / O / P / R / S / T

The following checklist is presented as a general guideline of costs that are usually allowable and can be charged to a grant or contract. Any special conditions are noted.

A

B

  • Bad Debts - unallowable
  • Bonding
  • Bonus Payments - allowable if part of compensation
  • Books

C

  • Civil Defense - included in Facilities & Administrative costs (formerly indirect costs)
  • Commencement and Convocation - these are student costs and are unallowable
  • Communication Costs
  • Computer Costs
  • Conferences
  • Construction - unallowable unless authorized by awarding agency
  • Consultant Services - allowable, some agencies require approval
  • Contingent Reserves - unallowable except self-insurance
  • Custom and Import Duty

D

  • Depreciation - included in Facilities & Administrative costs (formerly indirect costs)
  • Donors
  • Drugs
  • Dues

E

  • Entertainment - unallowable
  • Equipment - usually must be budgeted or approved in advance
  • Equipment Maintenance and Repair
  • Equipment Rental

F

  • Fines and Penalties - unallowable
  • Fringe Benefits
  • Fund Raising Costs - unallowable

G

  • Goods or Services for Personal Use - unallowable

H

  • Human Subjects

I

  • Insurance - allowed only to the extent required or approved
  • Interest - usually unallowable
  • Investment Management Costs - unallowable

L

  • Labor Relations - included in Facilities & Administrative costs (formerly indirect costs)
  • Legal Costs
  • Library Costs - included in Facilities & Administrative costs (formerly indirect costs)
  • Licenses & Permits Losses - unallowable

M

  • Maintenance
  • Materials
  • Meals - allowable for subjects and participants or employees during travel
  • Memberships - allowable only for business, technical and professional organizations
  • Moving Costs

N

  • New Releases - allowable with approval

O

  • Overtime - allowable, but requires institutional approval

P

  • Patient Costs
  • Plant Security Costs - included in Facilities & Administrative costs (formerly indirect costs)
  • Periodicals
  • Postage
  • Pre-Award Costs - unallowable, except for grants under Federal Demonstration Project grants and cooperative agreements from certain federal agencies with institutional approval
  • Proposal Costs - included in Facilities & Administrative costs (formerly indirect costs)
  • Publication Costs

R

  • Registration Fees
  • Rearrangement Costs
  • Refreshments - unallowable unless specifically approved by contracting officer
  • Recruiting Costs
  • Relocation Costs
  • Rental/Lease of Facilities or Equipment
  • Renovations Costs - allowable with sponsor approval
  • Repairs
  • Royalty Costs

S

  • Salaries and Wages
  • Scholarships and Student Aid - allowable for training grants only
  • Service Charges
  • Specialized Service Center Costs
  • Student Activity Costs - unallowable
  • Subject Costs
  • Supplies

T

  • Taxes
  • Transportation Costs
  • Travel costs - allowable within the approved budget limits
  • Tuition