It's an Allowable Cost ... Under Certain Circumstances

When a staff member of a federally funded organization asks the question — “Can we charge this to our grant?” — the answer is too often, “It depends.” Recently revised federal cost principles in 2 CFR 200, Subpart E are intended to provide the answers. They are, however, at times imprecise and largely general statements that must be applied by recipients and subrecipients to specific facts surrounding cost incurrence. And those facts, and the people assessing them, vary.

There are very few costs listed that are always allowable. Most of the 56 “selected items of cost” are allowable under certain circumstances. Differences of opinion often arise where the regulatory language is detailed, ambiguous or muddy, and those differences regularly occur during review of award applications or award and subaward monitoring and auditing.

This webinar will “dive deeply” into the policy areas where, under certain circumstances, arguments can be contentious and resolution can be difficult, and help you make a careful assessment about cost allowability:

• Advertising and public relations
• Conferences
• Employee health and welfare
• Idle facilities and idle capacity
• Interest
• Legal services
• Lobbying
• Maintenance and repair
• Meeting expenses
• Organization costs
• Professional services
• Rearrangement and reconversion
• Rent of facilities
• Closeout costs