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          
  Recruitment of Personnel   X        
  Procurement of Goods and Services (Purchasing Dept.)         X  
  Disposal of Scrap or Surplus Materials   X        
  Advertising / Public Relations Costs - Project Specific     X      
  Public Relations, Promotional Items, Memorabilia           X
2 Alcoholic Beverages J-2         X
3 Alumni Activities J-3         X
4 Bad Debts J-4         X
5 Civil Defense Costs J-5          
  Civil Defense Measures Undertaken on FAU's Premises         X  
  Civil Defense Projects Not on FAU's Premises           X
6 Commencement and Convocation Costs J-6         X
7 Communication Costs J-7          
  Long Distance & International Phone Calls   X        
  Local Telephone Costs, Cell Phones, Pagers, Equipment Installation            
      Generally         X  
      If "Special Circumstances" Exist     X X    
  Postage            
      Generally         X  
      If "Special Circumstances" Exist     X X    
8 Compensation for Personal Services (Using Base Salary Rate) J-8          
  Additional Compensation (Over-Load Pay)     X      
  Technical   X        
  Administrative and Clerical            
      Generally         X  
      If supporting a Major Project     X X    
9 Contingency Provisions J-9         X
10 Deans of Faculty and Graduate Schools J-10       X  
11 Defense and Prosecution of Criminal Proceedings, Claims, Appeals and Patent Infringement J-11         X
12 Depreciation and Use Allowances J-12       X  
13 Donations and Contributions J-13         X
14 Employee Morale, Health, and Welfare Costs and Credits J-14       X  
15 Entertainment Costs J-15         X
16 Equipment and Other Capital Expenditures J-16          
  General Purpose Equipment            
      Generally         X  
      If "Special Circumstances" Exist     X X    
  Technical/Scientific Equipment     X      
17 Executive Lobbying Costs J-17         X
18 Fines and Penalties J-18         X
19 Goods and Services for Personal Use J-19         X
20 Housing and Personal Living Expenses J-20         X
21 Insurance and Indemnification J-21          
  Insurance Required or Approved Pursuant to the Sponsored Agreement     X      
  Insurance Against Defects           X
22 Interest, Fund Raising, and Investment Management Costs J-22          
  Fund Raising           X
  Costs of Investment Counseling To Enhance Income           X
  Costs Related to the Custody of Money and Securities         X  
23 Labor Relations Costs J-23       X  
24 Lobbying J-24         X
25 Losses on Other Sponsored Agreements or Contracts J-25         X
26 Maintenance and Repair Costs J-26          
  General Purpose         X  
  Project Specific   X        
27 Material Costs J-27          
  Technical   X        
  Office Supplies            
      Generally         X  
      If "Special Circumstances" Exist     X X    
28 Memberships, Subscriptions and Professional Activity Costs J-28          
  Costs for FAU's Membership in Business, Technical & Prof. Organizations            
      Generally         X  
      If "Special Circumstances" Exist     X X    
  Costs of FAU's Subscriptions to Business, Professional & Tech. Periodicals            
      Generally         X  
      If "Special Circumstances" Exist     X X    
  Costs of Meetings and Conferences for Disseminating Tech Information   X        
  Costs of Memberships in Civic or Community Organizations           X
  Costs of Memberships in Social or Dining Clubs           X
29 Patent Costs J-29   X      
30 Plant Security Costs J-30       X  
31 Preagreement Costs J-31   X      
32 Professional Services Costs J-32 X        
33 Profits & Losses on Disposition of Plant Equipment & Other Capital Assets J-33       X  
34 Proposal Costs J-34       X  
35 Rearrangement and Alteration Costs J-35          
  General Purpose         X  
  Project Specific     X      
36 Reconversion Costs J-36       X  
37 Recruiting Costs J-37          
  Costs of Help Wanted Advertising   X        
  Operating Costs of an Employment Office (Personnel Services)         X  
  Travel Costs of Employees While Engaged in Recruiting Personnel   X        
  Travel Costs of Applicants for Interviews for Prospective Employment   X        
  Relocation Costs Incurred Incident to Recruitment of New Employees   X        
  Costs of Help Wanted Advertising that is in Color or is Excessive in Size           X
38 Rental Costs of Building and Equipment J-38 X        
39 Royalties and Other Costs for Use of Patents J-39   X      
40 Sabbatical Leave Costs (Provided the Institution has a Uniform Policy) J-40       X  
41 Scholarships and Student Aid Costs J-41   X      
42 Selling and Marketing J-43         X
43 Severance Pay J-44          
      Generally         X  
  Costs in Excess of FAU's Normal Severance Pay Policy           X
44 Specialized Service Facility (Service Center) J-44 X        
45 Student Activity Cost J-45          
  Costs Incurred for Intramural Activities, Student Publications, Student Clubs, or Other Student Activities           X
  Project Specific     X      
46 Taxes J-46          
      Generally           X
      Project Specific     X      
47 Transportation Costs (Freight) J-47 X        
48 Travel Costs J-48 X        
49 Termination Costs Applicable to Sponsor Agreement J-49   X      
50 (Board of) Trustees Travel and Subsistence Costs J-50         X
51 Subcontracts - Per Uniform Guidance     X      

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