The table below summarizes the allowability of many direct costs on Federal awards according to OMB’s Uniform Guidance (2 CFR 200), effective 12.26.14. 

The Principal Investigator of each award has primary responsibility for all costs charged to the award.  For all sponsored projects, always refer to the Sponsor and Award specific restrictions as well as VSU’s Post Award Operating Procedures, which may include additional restrictions on cost allowability.  If there is any uncertainty, contact OSPRA for assistance.   

Allowable and Unallowable DIRECT Costs on Sponsored Projects – Partial List

(per OMB’s Uniform Guidance - CFR 200)

Description

UG Reference

Directly Chargeable?

Explanation

Advertising

§200.421

Yes

 

Alcoholic Beverages

§200.423

No

 

Books and Journals

§200.453

Yes

 

Compensation-Personnel Services

§200.430

 

 

Administrative andClerical Staff

§200.413

No

Except when costs are extensive and integral to a project, individuals can be specifically identified with the project, such costs are explicitly included in the budget or have the *prior written approval of the Federal awarding agency, and the costs are not recovered as indirect costs.  

Faculty and Professional Staff

§200.430

Yes

All salary budgets must be reviewed and approved by OSPRA since fringe benefits are based upon retirement options, health benefit options, and salary. 

Personnel – Faculty Summer Salary

§200.430

Yes

Monthly pay from all sources can’t exceed the base salary divided by the number of months covered by the faculty’s official academic year appointment.  Usually 1/9th. 

Personnel – Graduate Assistant Wages

§200.466

Yes

 

Graduate Teaching Assistants Salary

§200.466

No

Except when the purpose of the sponsored agreement is instruction or training and the charge is approved in advance by the sponsor. 

Graduate Research Assistant Stipend

§200.466

Yes

The student must be enrolled in an advanced degree program and the activities of the student must be related to the degree program.

Postdoctoral Associates

§200.430

Yes

 

Computing Devices

§200.453

Yes

Allowable for devices that are essential and allocable to the project.

Conferences

§200.432

Yes

 

Consulting Services

§200.459

Yes

Individual consultants should have a properly completed and authorized Professional Services Agreement.

Contributions and Donations

§200.434

No

 

Entertainment – Food and Beverages  

 

§200.438

No

Except when specific costs have a programmatic purpose and are authorized and approved within the budget or with prior written approval of the Federal awarding agency.

Equipment – General Purpose

§200.439

No

Except with the *prior written approval of the awarding agency.

Equipment – Special Purpose

§200.439

Yes

Items with a unit cost of $5,000 or more must have *prior written approval of the awarding agency.

Gifts

§200.421

No

 

Goods and Services for Personal Use

§200.445

No

 

Housing/Living Expenses

§200.445

Yes

If approved in advance by the Federal awarding agency.

Insurance

§200.447

Yes

 

Losses on Other Sponsored Awards or Contracts

§200.451

No

Must be covered by non-sponsored sources. 

Materials and Supplies (including computing devices)

§200.453

Yes

 

Office Supplies (pens, paper, toner, etc.)

§200.453

No

Unallowable, except where use of office supplies is extensive and necessary to me the requirements of the sponsored agreement. 

Memberships, Subscriptions, and Professional Activity Costs

§200.454

No

Except when specific costs have a programmatic purpose and are authorized and approved within the budget or with *prior written approval of the Federal awarding agency.

Participant Support Costs

§200.456

Yes

Allowable only with the *prior approval of the Federal awarding agency. 

Postage (freight, delivery charges, transportation)

§200.473

Yes

 

Proposal Costs

§200.460

No

 

Prizes and Awards

§200.421

No

Considered gifts.

Publications and Printing

§200.461

Yes

 

Rearrangement and Reconversion Costs

§200.462

No

Except when arrangements and alteration costs incurred specifically for a Federal award are allowable with the *prior approval of the awarding agency.

Scholarships – Merit

§200.466

No

Except when the purpose of the agreement is to provide training to selected participants and it is approved by the Federal awarding agency.

Taxes (see below)

§200.470

 

IRS per diem rates. 

Meals, Hotel, Gasoline Tax

 

Yes

 

Sales Tax

 

No

VSU is exempt from paying GA sales tax.  Any sales tax paid must be charged to a non-federal source.  For more information, contact Financial Services.    

Value-Added Tax (VAT)

 

No

Except with prior approval by sponsor.  Contact Financial Services.  

Telephone (local and recruiting)

 

No

Except under special circumstances and with *prior approval of the federal agency.

Travel (domestic and Foreign)

§200.474

Yes

Documentation is required to justify that: (1) participation of the individual is necessary to the Federal award being charged, and (2) the costs are reasonable and consistent with VSU’s established travel policy. 

Tuition Remission (Graduate Research Assistants)

§200.466

No  

Only with *prior written approval of awarding agency. 


*At time of approved proposal, NOT after award is granted.