Please note that the purpose of this page is to store grant information that might prove helpful to a beginning or experienced grant writer. This page will always be a work in progress as new information becomes available. This page will include information that is not limited to the following: Archives of The Grant Advocate, Boilerplate Writing Samples, Subject Matter Information, and links to informational documents. I hope this information proves useful.
Links
The Grant Advocate Archives
Cost Principles Comparison Chart
All cost reimbursement subawards are subject to those Federal Cost Principles applicable to the particular organization concerned. Thus, if a subaward is a nonprofit than this part shall apply to (A-122). If the subaward was an Institute of Higher Education than (A-21) would apply. All costs should be reasonable and allocable.
The Uniform Guidance is a government-wide framework for grants management. It’s an authoritative set of rules and requirements for Federal Awards that synthesizes and supersedes guidance from earlier OMB circulars that addressed administrative requirements, audits, and cost principles for specific entities such as states and local governments, non-profit organizations, institutions of higher education, and Indian Tribes. It aims to reduce the administrative burden on award recipients and guard against the risk of waste and misuse of Federal funds. The Uniform Guidance includes for Federal Awards:
- Administrative Requirements
- Cost Principles
- Audit Requirements
Grants must be administered in accordance with all applicable laws, regulations, and the terms and conditions of the award, including State Treasury Publications and the Federal OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2CFR200).
Subject Matters
Allowable/Unallowable Costs
Please see the list of Allowable & Unallowable Costs derived from the Cost Principles Comparison Chart.
Cost Principles
| Cost Principle | Allowable | Unallowable | Comment |
|---|---|---|---|
| .421 Advertising & Public Relations | X | X | See page 42 for allowable definitions.See page 43 for unallowable definitions. |
| .422 Advisory Councils | X | ||
| .423 Alcoholic Beverages | X | ||
| .424 Alumni Activities | N/A | N/A | – |
| .425 Audit Services | X | ||
| .426 Bad Debits | X | ||
| .427 Bonding Costs | X | ||
| .428 Collection of Improper Payments | N/A | N/A | – – -, |
| .429 Convention & Convocation Costs | N/A | N/A | |
| .430 Compensation – Personal Services | X | ||
| .431 Fringe Benefits | X | ||
| .432 Conferences | X | ||
| .433 Contingency Provisions | X | ||
| .434 Contributions & Donations | X | ||
| .435 Defense & Prosecution of Criminal & Civil Proceedings Claims Appeals, & Patent Infringement | X | ||
| .436 Depreciation | X | X | *Depends on the depreciation method used. See pages 82-86 for explanation. |
| .437 Employee Morale, Health, & Welfare Costs | X | – | |
| .438 Entertainment Costs | X | ||
| .439 Equipment & other Capital Expenditures | X (Special purpose equipment only) | X* | *Unallowable as a direct cost unless there is prior approval. See page 92 for definition as unallowable of indirect costs. |
| .440 Exchange Rates | N/A | N/A | |
| .441 Fines, Penalties, Damages, & Other Settlements | X | ||
| .442 Fundraising & Investment Management Costs | X | ‘ | |
| .443 Gains & Losses on Disposition of Depreciable Assets | X | X | See pages 94-96 for explanation. |
| .444 General Government Expenses | N/A | N/A | — |
| .445 Goods or Services for Personal Use | X | ||
| .446 Idle Facilities & Capacity | X | — | |
| .447 Insurance & Indemnification | X | ||
| .448 Intellectual Property | X | ||
| .449 Interest | X | See page 106-111 for specific exceptions. | |
| .450 Lobbying | X | ||
| .451 Loss on Other Federal Awards or Contracts | X | ||
| .452 Maintenance & Repair Costs | X | ||
| .453 Materials & Supplies Costs (including costs of Computing Devices) | X | ||
| .454 Memberships, Subscriptions, & Professional Activities Costs | X | ||
| .455 Organization Costs | X* | *Except with prior approval. | |
| .456 Participant Support Costs | X* | *Allowable with prior approval. | |
| .457 Plant & Homeland Security Costs | X | ||
| .458 Pre-award Costs | X* | *Allowable with written approval. | |
| .459 Professional Service Costs | X | ||
| .460 Proposal Costs | N/A | N/A | |
| .461 Publication & Printing Costs | X* | *Allowable as indirect if not tied to a cost objective. | |
| .462 Rearrangement & Reconversion Costs | X | ||
| .463 Recruiting Costs | X | See page 124 for unallowable definitions. | |
| .464 Relocation Costs of employees | X | ||
| .465 Rental Costs of Real Property & Equipment | X | ||
| .466 Scholarships & Student Aid Costs | N/A | N/A | – •- — -· – – |
| .467 Selling & Marketing Costs | X | .. | |
| .468 Specialized Service | X | ||
| .469 Student Activity Costs | N/A | N/A | |
| .470 Taxes (including Value Added Tax) | X* | *See page 132 for exceptions. | |
| .471 Termination Costs | X | ||
| .472 Training & Education Costs | X | ||
| .473 Transportation Costs | X | – | |
| .474 Travel Costs | N/A | N/A | ‘ |
| .475 Trustees | X |