Exceptional Circumstances

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• Guidelines
• Exceptional circumstance request process
• Resources

Guidelines

• Costs charged to sponsored projects must be allowable as specified in uniform guidance (for federal projects) or per sponsor agreement terms (for non-federal projects).
• Costs must be consistently treated, i.e., if a cost is treated as F&A for most projects, it cannot be charged as a direct cost on a given project. For example, charges such as memberships, subscriptions, and some costs typically cannot be treated as direct costs.

Remember

Costs are reimbursable by the federal government ONLY if they are:

• Necessary
• Reasonable
• Allocable
• Allowable
• Consistently treated
• Permissible

Find out more about cost principles in our FAQ section.

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Exceptional circumstance request process

For requests for exceptional circumstance approval, please contact your RSP accountant IN ADVANCE OF THE PURCHASE. 

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Resources

These references may help you in determining if costs are allowable or unallowable.

• Uniform guidance
• Basics of Cost Accounting Standards (CAS), OMB Circular A-21, and Cost Principles

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