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

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