Allowability

Allowability - An allowable cost meets all of the following: 
  • The cost must be allowable under provisions of OMB Circular A-21 AND under the terms of the sponsored project.
  • The cost must be permissible according to Concordia College's policies and federal regulations.
  • The cost must be reasonable and reflect what a "prudent person" would pay in a similar circumstance.

OMB Circular A-21 identified specific costs that may not be charged directly to federally sponsored awards, except under special conditions. Unless the special conditions apply, these unallowable costs must be paid from non-federal sources. PIs and others involved in the expenditure charges to sponsored projects must insure that charging these costs to non-federal projects is permissible in accordance with the policies of those sponsors. Unallowable costs for federal grants (based upon OMB A-21 definitions):

Advertising
Public Relations Costs
Alcohol
Alumni Activity Costs
Bad Debts
Local Civil Defense Project Costs not on Institution's Premises
Commencement and Convocation Costs
Institution Furnished Automobile Costs for Personal Use
Contingency Provision Costs
Defense and Prosecution of Criminal and Civil Proceedings, Claims, Appeals and Patent Infringement Costs
Depreciation Reserves Costs
Donations or Contributions
Entertainment Costs (includes amusement, diversion & social activities)
Executive Lobbying Costs
Fines and Penalties (including late fees)
Goods and Services for Personal Use
Housing and Personal Living Costs
Insurance Costs to Protect against Defects in Institution's Materials or Workmanship
Interest, Fund-Raising and Investment Management Costs
Lobbying Costs
Losses on Other Sponsored Agreements
Membership Costs in Civic Clubs, Community Organizations, Country Clubs, Social or Dining Clubs or Organizations
Preagreement Costs Prior to Effective Date of Agreement
Selling and Marketing Costs of Products or Services of the Institution
Severance Costs in Excess of Institution's Normal Severance Pay
Specialized Service Facilities Charges in an amount More than Aggregate Costs of Service Over a Long-Term Period
Student Activity Costs
Airfare Travel Costs in Excess of Lowest Available Commercial Discount Airfare or Customary Standard Coach Airfare

Information For:

current students
faculty and staff		 parents
alumni		 high school students
admitted students