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Allowable Grant Charges

Item No. Description of Cost Uniform
Guidance 		Allowable
as a
Direct
Cost		 Direct
Cost
Allowable -
Needs
Sponsor/University
Approval		 "Special
Circumstances"
must exist to
be a Direct Cost		 Allowable
as a part
of F&A Cost		 Unallowable
Cost
1 Advertising and Public Relations Costs J-1 Ìý Ìý Ìý Ìý Ìý
Ìý Recruitment of Personnel Ìý X Ìý Ìý Ìý Ìý
Ìý Procurement of Goods and Services (Purchasing Dept.) Ìý Ìý Ìý Ìý X Ìý
Ìý Disposal of Scrap or Surplus Materials Ìý X Ìý Ìý Ìý Ìý
Ìý Advertising / Public Relations Costs - Project Specific Ìý Ìý X Ìý Ìý Ìý
Ìý Public Relations, Promotional Items, Memorabilia Ìý Ìý Ìý Ìý Ìý X
2 Alcoholic Beverages J-2 Ìý Ìý Ìý Ìý X
3 Alumni Activities J-3 Ìý Ìý Ìý Ìý X
4 Bad Debts J-4 Ìý Ìý Ìý Ìý X
5 Civil Defense Costs J-5 Ìý Ìý Ìý Ìý Ìý
Ìý Civil Defense Measures Undertaken on FAU's Premises Ìý Ìý Ìý Ìý X Ìý
Ìý Civil Defense Projects Not on FAU's Premises Ìý Ìý Ìý Ìý Ìý X
6 Commencement and Convocation Costs J-6 Ìý Ìý Ìý Ìý X
7 Communication Costs J-7 Ìý Ìý Ìý Ìý Ìý
Ìý Long Distance & International Phone Calls Ìý X Ìý Ìý Ìý Ìý
Ìý Local Telephone Costs, Cell Phones, Pagers, Equipment Installation Ìý Ìý Ìý Ìý Ìý Ìý
Ìý ÌýÌýÌýÌýGenerally Ìý Ìý Ìý Ìý X Ìý
Ìý ÌýÌýÌýÌýIf "Special Circumstances" Exist Ìý Ìý X X Ìý Ìý
Ìý Postage Ìý Ìý Ìý Ìý Ìý Ìý
Ìý ÌýÌýÌýÌýGenerally Ìý Ìý Ìý Ìý X Ìý
Ìý ÌýÌýÌýÌýIf "Special Circumstances" Exist Ìý Ìý X X Ìý Ìý
8 Compensation for Personal Services (Using Base Salary Rate) J-8 Ìý Ìý Ìý Ìý Ìý
Ìý Additional Compensation (Over-Load Pay) Ìý Ìý X Ìý Ìý Ìý
Ìý Technical Ìý X Ìý Ìý Ìý Ìý
Ìý Administrative and Clerical Ìý Ìý Ìý Ìý Ìý Ìý
Ìý ÌýÌýÌýÌýGenerally Ìý Ìý Ìý Ìý X Ìý
Ìý ÌýÌýÌýÌýIf supporting a Major Project Ìý Ìý X X Ìý Ìý
9 Contingency Provisions J-9 Ìý Ìý Ìý Ìý X
10 Deans of Faculty and Graduate Schools J-10 Ìý Ìý Ìý X Ìý
11 Defense and Prosecution of Criminal Proceedings, Claims, Appeals and Patent Infringement J-11 Ìý Ìý Ìý Ìý X
12 Depreciation and Use Allowances J-12 Ìý Ìý Ìý X Ìý
13 Donations and Contributions J-13 Ìý Ìý Ìý Ìý X
14 Employee Morale, Health, and Welfare Costs and Credits J-14 Ìý Ìý Ìý X Ìý
15 Entertainment Costs J-15 Ìý Ìý Ìý Ìý X
16 Equipment and Other Capital Expenditures J-16 Ìý Ìý Ìý Ìý Ìý
Ìý General Purpose Equipment Ìý Ìý Ìý Ìý Ìý Ìý
Ìý ÌýÌýÌýÌýGenerally Ìý Ìý Ìý Ìý X Ìý
Ìý ÌýÌýÌýÌýIf "Special Circumstances" Exist Ìý Ìý X X Ìý Ìý
Ìý Technical/Scientific Equipment Ìý Ìý X Ìý Ìý Ìý
17 Executive Lobbying Costs J-17 Ìý Ìý Ìý Ìý X
18 Fines and Penalties J-18 Ìý Ìý Ìý Ìý X
19 Goods and Services for Personal Use J-19 Ìý Ìý Ìý Ìý X
20 Housing and Personal Living Expenses J-20 Ìý Ìý Ìý Ìý X
21 Insurance and Indemnification J-21 Ìý Ìý Ìý Ìý Ìý
Ìý Insurance Required or Approved Pursuant to the Sponsored Agreement Ìý Ìý X Ìý Ìý Ìý
Ìý Insurance Against Defects Ìý Ìý Ìý Ìý Ìý X
22 Interest, Fund Raising, and Investment Management Costs J-22 Ìý Ìý Ìý Ìý Ìý
Ìý Fund Raising Ìý Ìý Ìý Ìý Ìý X
Ìý Costs of Investment Counseling To Enhance Income Ìý Ìý Ìý Ìý Ìý X
Ìý Costs Related to the Custody of Money and Securities Ìý Ìý Ìý Ìý X Ìý
23 Labor Relations Costs J-23 Ìý Ìý Ìý X Ìý
24 Lobbying J-24 Ìý Ìý Ìý Ìý X
25 Losses on Other Sponsored Agreements or Contracts J-25 Ìý Ìý Ìý Ìý X
26 Maintenance and Repair Costs J-26 Ìý Ìý Ìý Ìý Ìý
Ìý General Purpose Ìý Ìý Ìý Ìý X Ìý
Ìý Project Specific Ìý X Ìý Ìý Ìý Ìý
27 Material Costs J-27 Ìý Ìý Ìý Ìý Ìý
Ìý Technical Ìý X Ìý Ìý Ìý Ìý
Ìý Office Supplies Ìý Ìý Ìý Ìý Ìý Ìý
Ìý ÌýÌýÌýÌýGenerally Ìý Ìý Ìý Ìý X Ìý
Ìý ÌýÌýÌýÌýIf "Special Circumstances" Exist Ìý Ìý X X Ìý Ìý
28 Memberships, Subscriptions and Professional Activity Costs J-28 Ìý Ìý Ìý Ìý Ìý
Ìý Costs for FAU's Membership in Business, Technical & Prof. Organizations Ìý Ìý Ìý Ìý Ìý Ìý
Ìý ÌýÌýÌýÌýGenerally Ìý Ìý Ìý Ìý X Ìý
Ìý ÌýÌýÌýÌýIf "Special Circumstances" Exist Ìý Ìý X X Ìý Ìý
Ìý Costs of FAU's Subscriptions to Business, Professional & Tech. Periodicals Ìý Ìý Ìý Ìý Ìý Ìý
Ìý ÌýÌýÌýÌýGenerally Ìý Ìý Ìý Ìý X Ìý
Ìý ÌýÌýÌýÌýIf "Special Circumstances" Exist Ìý Ìý X X Ìý Ìý
Ìý Costs of Meetings and Conferences for Disseminating Tech Information Ìý X Ìý Ìý Ìý Ìý
Ìý Costs of Memberships in Civic or Community Organizations Ìý Ìý Ìý Ìý Ìý X
Ìý Costs of Memberships in Social or Dining Clubs Ìý Ìý Ìý Ìý Ìý X
29 Patent Costs J-29 Ìý X Ìý Ìý Ìý
30 Plant Security Costs J-30 Ìý Ìý Ìý X Ìý
31 Preagreement Costs J-31 Ìý X Ìý Ìý Ìý
32 Professional Services Costs J-32 X Ìý Ìý Ìý Ìý
33 Profits & Losses on Disposition of Plant Equipment & Other Capital Assets J-33 Ìý Ìý Ìý X Ìý
34 Proposal Costs J-34 Ìý Ìý Ìý X Ìý
35 Rearrangement and Alteration Costs J-35 Ìý Ìý Ìý Ìý Ìý
Ìý General Purpose Ìý Ìý Ìý Ìý X Ìý
Ìý Project Specific Ìý Ìý X Ìý Ìý Ìý
36 Reconversion Costs J-36 Ìý Ìý Ìý X Ìý
37 Recruiting Costs J-37 Ìý Ìý Ìý Ìý Ìý
Ìý Costs of Help Wanted Advertising Ìý X Ìý Ìý Ìý Ìý
Ìý Operating Costs of an Employment Office (Personnel Services) Ìý Ìý Ìý Ìý X Ìý
Ìý Travel Costs of Employees While Engaged in Recruiting Personnel Ìý X Ìý Ìý Ìý Ìý
Ìý Travel Costs of Applicants for Interviews for Prospective Employment Ìý X Ìý Ìý Ìý Ìý
Ìý Relocation Costs Incurred Incident to Recruitment of New Employees Ìý X Ìý Ìý Ìý Ìý
Ìý Costs of Help Wanted Advertising that is in Color or is Excessive in Size Ìý Ìý Ìý Ìý Ìý X
38 Rental Costs of Building and Equipment J-38 X Ìý Ìý Ìý Ìý
39 Royalties and Other Costs for Use of Patents J-39 Ìý X Ìý Ìý Ìý
40 Sabbatical Leave Costs (Provided the Institution has a Uniform Policy) J-40 Ìý Ìý Ìý X Ìý
41 Scholarships and Student Aid Costs J-41 Ìý X Ìý Ìý Ìý
42 Selling and Marketing J-43 Ìý Ìý Ìý Ìý X
43 Severance Pay J-44 Ìý Ìý Ìý Ìý Ìý
Ìý ÌýÌýÌýÌýGenerally Ìý Ìý Ìý Ìý X Ìý
Ìý Costs in Excess of FAU's Normal Severance Pay Policy Ìý Ìý Ìý Ìý Ìý X
44 Specialized Service Facility (Service Center) J-44 X Ìý Ìý Ìý Ìý
45 Student Activity Cost J-45 Ìý Ìý Ìý Ìý Ìý
Ìý Costs Incurred for Intramural Activities, Student Publications, Student Clubs, or Other Student Activities Ìý Ìý Ìý Ìý Ìý X
Ìý Project Specific Ìý Ìý X Ìý Ìý Ìý
46 Taxes J-46 Ìý Ìý Ìý Ìý Ìý
Ìý ÌýÌýÌýÌýGenerally Ìý Ìý Ìý Ìý Ìý X
Ìý ÌýÌýÌýÌýProject Specific Ìý Ìý X Ìý Ìý Ìý
47 Transportation Costs (Freight) J-47 X Ìý Ìý Ìý Ìý
48 Travel Costs J-48 X Ìý Ìý Ìý Ìý
49 Termination Costs Applicable to Sponsor Agreement J-49 Ìý X Ìý Ìý Ìý
50 (Board of) Trustees Travel and Subsistence Costs J-50 Ìý Ìý Ìý Ìý X
51 Subcontracts - Per Uniform Guidance Ìý Ìý X Ìý Ìý Ìý