Selected Items of Cost - Exhibit 1. States, Local Governments, Indian Tribes. Allowable with restrictions Unallowable Unallowable Unallowable
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1 List of Selected Contained in 2 CFR part 200 The following exhibit provides a listing of selected items of cost contained in cost principles in 2 CFR part 200, subpart E. Several cost items are unique to one type of entity (e.g., commencement and convocation are applicable only to IHEs). The exhibit lists selected items of cost along a brief description of ir allowability. The reader is strongly cautioned not to rely exclusively on summary but to place primary reliance on referenced 2 CFR part 200 text. Advertising and public relations Advisory councils Alcoholic beverages Alumni/ae activities Selected - Exhibit Audit services Bad debts Bonding Collection of improper payments Commencement and convocation B-3
2 Selected - Exhibit 1 Compensation for personal services (related to salaries of administrative and clerical staff) ; apply (e.g., (i)(5) ; apply (e.g., (h) ; apply (e.g., (g) Compensation fringe benefits (related to for IHEs) ; apply Conferences Contingency provisions Contributions and donations (made by non- entity); not reimbursable but value may be used as cost sharing or matching (made to non- entity) (made by non- entity); not reimbursable but value may be used as cost sharing or matching (made to non- entity) (made by non- entity); not reimbursable, but value may be used as cost sharing or matching (made to non- entity);, value of services may be considered when determining 3.2-B-4
3 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements Depreciation Employee health and welfare Entertainment Equipment and or capital Selected - Exhibit Exchange rates Fines, penalties, damages and or settlements Fund raising and investment management qualifications Allowability based on specific requirements exception qualifications Allowability based on specific requirements exception an entity s indirect cost rate under certain circumstances qualifications Allowability based on specific requirements exception 3.2-B-5
4 Gains and losses on disposition of depreciable assets of government Goods or services for personal use Idle facilities and idle capacity Insurance and indemnification Intellectual property Selected - Exhibit Interest (goods/service s); allowable (housing) Idle facilities - ; idle capacity - allowable Lobbying (goods/service s); allowable (housing) Idle facilities - ; idle capacity - allowable ; additional (goods/service s); allowable (housing) Idle facilities - ; idle - capacity allowable ; additional 3.2-B-6
5 Selected - Exhibit 1 Losses on or awards or contracts (however, y are required to be included in indirect cost rate base for allocation of indirect ) (however, y are required to be included in indirect cost rate base for allocation of indirect ) (however, y are required to be included in indirect cost rate base for allocation of indirect ) Maintenance and repair Materials and supplies, including computing devices Memberships, subscriptions, and professional activity ; for lobbying organizations. ; for lobbying organizations ; for lobbying organizations. Organization except prior approval except prior approval except prior approval Participant support prior approval of awarding agency prior approval of awarding agency prior approval of awarding agency 3.2-B-7
6 Plant and security Professional service Proposal Publication and printing Rearrangement and reconversion Recruiting Relocation of employees Rental of real property and equipment Scholarships and student aid Selling and marketing Selected - Exhibit ; capital are subject to (ordinary and normal) ; capital are subject to (ordinary and normal) ; capital are subject to (ordinary and normal) 3.2-B-8
7 ized service facilities Student activity Taxes (including Value Added Tax) Termination Training and education Transportation Selected - Exhibit 1 Travel Trustees unless provided for in award for employee development unless provided for in award for employee development unless provided for in award for employee development 3.2-B-9
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