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.
Exceptional circumstance request process
For requests for exceptional circumstance approval, please contact your RSP accountant IN ADVANCE OF THE PURCHASE.
Resources
These references may help you in determining if costs are allowable or unallowable.