Grants- Unallowable Costs
Date: 24 January 1996
Procedure # :600.110
Written By: Ralph Earhart Director, Financial Services
A. The cost principles for educational institutions (OMB A-21) specifically list certain costs that are unallowable on grants, either as direct or indirect costs. Principal investigators need to be aware of them from a direct cost standpoint and the grant accountant needs to consider these when preparing the indirect cost study.
A. A copy of this policy listing specific unallowable items will be included on The Citadel's web page for grant procedures. This will ensure that the unallowable items are known by the person in charge of the grant.
B. The grant accountant will review A-21 carefully prior to completing the indirect cost study to ensure that these items are eliminated during the elimination section of the study.
C. Unallowable items are: