Allowable Costs. Exception to Direct or Indirect Cost Category. Item of Cost Description Normally Direct or Indirect Cost
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1 Allowable Costs The Federal Office of Budget and Management (OMB) 2 CFR Part 200 provides principles to be applied to determine the allowability of certain items of cost on Federal Awards. The principles address both direct and Costs on Federal Awards. The determination of whether a cost is direct or indirect is based on the ability to specifically identify the cost with the Sponsored Award, rather than on the nature of the goods and services. A cost category not on this list does not imply it is either allowable or unallowable; if there is a question on a category not in this list, refer to sponsor guidelines and/or contact the Sponsored Programs Office. Item of Cost Description Normally or Cost Exception to or Cost Advertising, Public Relations and Marketing** Alterations and Renovations Animals Advertising for personnel recruitment, program outreach, purchase of goods or sale of surplus materials Rearrangement, alteration or renovation of facilities to expand or improve use Costs related to the acquisition, care, and use of experimental animals Cost if approved by the sponsor Cost if approved by the sponsor Audit Costs Audit costs for Sponsored Awards Cost if approved by the sponsor Books, Journals and Subscriptions Books, journals and subscriptions to professional and technical publications Computing Devices Computing devices such as computers, tablets or other machines that are used to acquire, store, analyze, process and publish data and other information electronically. Computing devices are below the $3,000 threshold and therefore not considered equipment per MCW s Fixed Asset policy. if essential and allocable but not necessarily solely dedicated to the performance of the Sponsored Award. Cost if specifically related to a Sponsored Award; if it benefits research or a researcher in general
2 Item of Cost Description Normally or Cost Exception to or Cost Consortium Agreements (Subawards) Consultant Contractual Services Equipment General Use Equipment Special Purpose Hazardous Waste Disposal Honoraria Insurance Agreement to carry out a portion of the programmatic effort or for the acquisition of routine goods or services under a Sponsored Award. The direct plus Costs of the consortium site budget are Costs for MCW An individual hired to perform professional, short-term, advisory services to the Sponsored Award who has or works for a consultant business with its own EIN# Agreement to perform non-programmatic work Tangible personal property with a useful life of more than one year and a unit cost greater than or equal to $3,000 and the related freight costs. General purpose use equipment is not limited to research or technical use. Tangible personal property with a useful life of more than one year and a unit cost greater than or equal to $3,000 and the related freight costs. Special purpose equipment is scientific equipment used only for technical activities. Disposal of hazardous waste or materials related to Sponsored Awards A payment for services, such as a speaker s fee Insurance coverage for normal business purposes, whether provided by an external company or through a selfinsurance program Cost if approved by the sponsor if written approval is not obtained by the sponsor in award notice or budget or from the Office of Sponsored Programs via a rebudget request Cost if specifically related to a Sponsored Award
3 Item of Cost Description Normally or Cost Exception to or Cost Invention, Copyright, Patent, or Licensing Costs IRB or IACUC Costs Legal Counsel Services Maintenance and Repair Meals and Refreshments Conferences** Includes licensing or option fees, attorney s fees for preparing or submitting patent applications, patent maintenance, or recording of patentrelated information Costs associated with IRB review of human research protocols, or IACUC review of animal research protocols Professional external legal counsel; retainers require evidence of service Costs to keep buildings and equipment in efficient operating condition; does not include costs that increase property value Costs of meals and refreshments, incidental to conferences or symposiums with external participants where technical information is presented, are allowable unless further restricted by the terms and conditions of the Federal award Cost if approved by the sponsor Unallowable as a Cost unless the sponsor is a For Profit entity or if approved by the Sponsor Cost if specifically related to the Sponsored Award Cost if Sponsored Award usage can be accurately measured to allocate costs among projects Meals and Refreshments - Meetings** Costs associated with meals and refreshments for meetings in which award business is being conducted Cost on a Sponsored Award if specifically approved Memberships and Dues General** Memberships and dues to belong to a professional or technical organization that benefit the researcher in general are a professional development cost.
4 Item of Cost Description Normally or Cost Memberships and Dues Required for Sponsored Award** Messenger Service Participant Support Costs Patient Care Patient Subject Fees Memberships and dues to belong to a professional or technical organization that are required exclusively for a particular Sponsored Award and are specifically requested and justified in the proposal and awarded by the sponsoring agency. Overnight delivery service or special shipping services, other than routine postage costs costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants (but not employees) in connection with conferences or training projects. For NIH awards, these costs are only allowable when identified in the funding opportunity announcement. For the purposes of Kirschsein-NRSA programs, this term does not apply. Routine and ancillary medical services provided on an inpatient or outpatient basis; payments to hospitals should be based on a negotiated cost agreement Payments to compensate research subjects who participate in a Sponsored Award for time or travel; does not include medical services that fall under Patient Care costs Exception to or Cost Cost if specifically related to the Sponsored Award Photocopy Photocopying of documents Cost if approved by the sponsor
5 Postage Routine postage costs (also, see Messenger Service) Cost if approved by the sponsor Item of Cost Description Normally or Cost Proposal Proposal preparation costs, including Preparation Costs faculty and staff salaries and fringes incurred during grant proposal writing Publications Charges for publication in professional journals, books, and other media Recharge Center Cost Recruiting The direct operating costs of a unit (e.g. Histology Core, Computer Core) that provides routine goods and services within a department or multiple departments. Appropriate billing rates and charging practices must be followed, in accordance with the MCW Recharge Center Policy. Recruiting and relocation costs to hire a new employee Exception to or Cost Cost if specifically related to the Sponsored Award, even if incurred after the end date of the award, but before award closeout Cost if specifically related to the Sponsored Award; relocation costs must be refunded to a sponsoring agency if an employee leaves by choice within twelve months Rent - Buildings Cost to lease building space Cost if building rental is paid to an outside party and specifically related to the Sponsored Award Rent - Equipment Cost to lease equipment Cost if specifically related to the Sponsored Award Sabbatical The cost of a sabbatical leave for study, travel or research must be allocated equitably among all activities Cost if specifically approved by sponsoring agency
6 Salaries and Fringe Benefits - Technical and Programmatic Personnel Personnel performing scientific or other technical work specifically related to a Sponsored Award. Charge must be based on the percentage of effort devoted by the employee. Item of Cost Description Normally or Cost Salaries and Departmental administration, including Fringe Benefits- professional staff; Central and sponsored Administrative programs administration staff serving the Personnel entire institution Scholarships and Stipends** Scholarships and stipends on a training or fellowship grant are provided to support education costs or living expenses Security Costs to protect personnel and facilities Severance Pay Payment to a terminated employee as a result of normal turnover; the amount must be reasonable and consistent with institutional policy, i.e. in proportion to effort on the Sponsored Award Specialized Service Facilities or Service Center Cost Supplies Office Operating units that use specialized equipment or technical expertise to provide goods or services for a fee in accordance with the Specialized Service Facility and Service Center Policy Office supplies are those items usually maintained in a departmental stock for general use by all staff, and support multiple activities of project personnel. Exception to or Cost Cost only if administrative costs are integral to a project or activity, are clearly distinguishable from regular administrative duties, can be specifically identified, and are explicitly included in the budget, have the prior written approval of the sponsoring agency or approval by Sponsored Programs under NIH expanded authorities. Cost if approved by the sponsor
7 Supplies and Materials Technical Examples include pens, pencils, printer paper, file folders, departmental letterhead, envelopes, staples, and staplers. Purchased materials and research supplies consumed in performance of the Sponsored Award and the related freight costs; the cost to the project should be net of credits, discounts and rebates Item of Cost Description Normally or Cost Telephone, Fax Equipment and service costs for Lines and Pagers telephones, cell phones, fax service and Termination Costs Travel Tuition pagers Additional costs incurred due to early termination of a Sponsored Award; effort must be made to minimize costs by canceling contracts and reselling surplus goods Transportation, lodging, subsistence and related costs for individuals on official business on Sponsored Awards, in accordance with institutional policy The cost of classes incurred at an educational institution by individuals on a training or fellowship award Exception to or Cost Cost if approved by the sponsor in award notice **Please also see Attachment B - Unallowable Costs.
8 Unallowable Costs The Federal Office of Budget and Management (OMB) 2 CFR Part 200 provides principles to be applied to determine the allowability of certain items of cost on Federal Awards. The principles address both direct and Costs on Federal Awards. The determination of whether a cost is direct or indirect is based on the ability to specifically identify the cost with the Sponsored Award, rather than on the nature of the goods and services. A cost category not on this list does not imply it is either allowable or unallowable; if there is a question on a category not in this list, refer to sponsor guidelines and/or contact the Sponsored Programs Office. Costs that are unallowable as or Costs on Federal Awards may be paid from other MCW funding sources, but must be properly identified and segregated. Item of Cost Description Exception to Unallowable Determination Advertising, Public Relations and Marketing** Public relations, marketing and related advertising costs intended to promote MCW or improve community Allowable as a Cost on a Sponsored Award if specifically approved relations Alcoholic Beverages Beverages containing alcohol, whether included with a meal or not, are unallowable Alumni Activities Alumni relations and alumni service costs Bad Debts Losses from uncollectible accounts, collection costs and related legal costs Commencement/Convocation Costs of ceremonies and receptions Contingency Funds Provisions made for events that are uncertain as to Defense, Prosecution, Claims and Appeals Donations and Contributions Entertainment Fines and Penalties actual occurrence, timing or extent Costs incurred in connection with any criminal, civil or administrative proceedings Includes gifts, memorials and the purchase of tables at events Amusement, social activities, and related costs (tickets, meals, lodging and gratuities) Costs resulting from violations of laws and regulations
9 Item of Cost Fund Raising Goods or Services for Personal Use Housing Allowances and Personal Living Expenses Investment Management Lobbying Losses on Sponsored Awards Memberships Social ** Scholarships and Stipends ** Student Activity Costs Description Development activities, including solicitation of gifts and bequests, endowment drives and capital campaigns Costs of goods or services for personal use by an employee Costs of housing (i.e. depreciation, maintenance, utilities, furnishings, rent), housing allowances, and personal living expenses Costs of investment counsel Attempts to influence outcomes of elections or other political actions Costs in excess of available funding are unallowable as a Cost on another Sponsored Award Memberships in civic, community or social organizations Scholarships and stipends not on a training or fellowship grant are provided to support education costs or living expenses Costs incurred for intramural activities, student publications, student clubs, and other student activities Exception to Unallowable Determination Allowable as a Cost on a Sponsored Award if specifically approved on a training or fellowship award Allowable as a Cost on a Sponsored Award if specifically approved on a training or fellowship award **Please also see Attachment A - Allowable Costs.
pre-award costs alcoholic beverages proposal costs entertainment fines lobbying
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