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.
Costs are reimbursable by the federal government ONLY if they are:
Find out more about cost principles in our FAQ section.