Amounts collected may be used by the non-Federal entity in accordance with cash management standards set forth in §200.305 Payment. The costs incurred by a non-Federal entity to recover improper payments are allowable as either direct or indirect costs, as appropriate. Collections of Improper payments (§ 200.428) See also §200.428 Collections of improper payments. Related collection costs, and related legal costs, arising from such debts after they have been determined to be uncollectable are also unallowable. Bad debts (§ 200.426)īad debts (debts which have been determined to be uncollectable), including losses (whether actual or estimated) arising from uncollectable accounts and other claims, are unallowable. Alumni/ae activities (§ 200.424)Ĭosts incurred by IHEs for, or in support of, alumni/ae activities are unallowable. Alcoholic beverages (§ 200.423)Ĭosts of alcoholic beverages are unallowable. Unallowable Cost Categories Advertising and public relations (§ 200.421) If a facilities and administrative (indirect) cost proposal is being prepared, non-reimbursable costs must be identified when they occur in UW budgets to ensure they are not included in the University's F&A or indirect cost rates. Since service and recharge center rates are often charged to Federally sponsored budgets or programs, these non-reimbursable costs cannot be included in recharge rates charged to internal users or charged to the service center operating account. However, for some of these costs, specific circumstances or cost attributes, which are described below, are allowable. UG refers to these costs as "unallowable costs" or "non-reimbursable" costs. The Uniform Guidance CFR 2, Part 200, Subpart E - Cost Principles (formerly OMB A-21 Section J) prohibits the University from charging Federally funded agreements or requesting Federal reimbursement for certain costs. Costs that cannot be charged to the Federal Government or included in the Facilities and Administrative (indirect) cost rate.
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