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Post Award Financial Administration Policies

Unallowable Costs

Examples of Unallowable Costs:

  • Alcoholic beverages
  • Alumni activities
  • Institution-furnished automobiles for personal use
  • Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements
  • Donations and contributions made by an institution
  • Entertainment
  • Executive and legislative lobbying
  • Insurance against defects
  • Fines and penalties
  • Goods and services for the personal use of employees
  • Housing and personal living expenses of an institution’s officers
  • Memberships in any civic, community or social organization or country club
  • Selling or marketing of goods or services
  • Trustees’ travel

In addition, the following costs are also unallowable:

  • Advertising expenses except for employee and subject recruitment 
  • Bad debts
  • Commencement and convocation costs
  • Contingency provision costs
  • Interest, fund raising, and investment costs (exceeding third party interest expenses
  • Malpractice insurance that does not involve human subjects
  • Public relations costs
  • Student activity costs