Pre-Award Costs

  Pre-award costs incurred more than 90 days prior to the start date of an award.

200.458

200.308

   Fixed Price Awards

Changes in principal investigator, project leader, project partner, or scope of the project/program under fixed price awards.

200.201 (b)(5)

   Fixed Price Sub-Awards

 

Issuing sub-awards based on fixed amounts up to the Simplified Acquisition Threshold,($150K) provided that the Sub-awards meet the requirements for fixed amount awards in 200.201

200.332

   Cost Sharing

 

Unrecovered indirect costs, including indirect costs on cost sharing or matching direct costs.

200.306

 

   Program Income

Program income may be used to meet the cost sharing or matching requirement of the Federal award.

200.307

   Revision of Budget & Program Plans

  1. Change in the scope or the objective of the project
  2. Change in a key person
  3. Disengagement from the project for more than three months, or a 25 % reduction in time devoted to the project by the approved project director or principal investigator
  4. Inclusion, of costs that require prior approval in accordance with Subpart E
  5. The transfer of funds budgeted for participant support
  6. The sub awarding, transferring or contracting out of any work under a Federal award
  7. Changes in the amount of approved cost-sharing

200.308

    Direct Costs

 

Salaries of Administrative/Clerical staff.

200.413 (c)

   Compensation Personal Services

Incidental activities for which supplemental compensation is allowable under written institutional policy. Charges for work representing additional compensation above IBS.

200.430 (h)

   Compensation Fringe Benefits

Abnormal or mass severance pay.

200.431

   Entertainment Costs Entertainment, including amusement, diversion, and social activities and any associated costs that have a programmatic purpose. 200.438
   Equipment & Other Capital Expenditures Expenditures for general purpose equipment, buildings, and Land. Expenditures for special purpose equipment, with a unit cost of $5,000 or more. Expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life. 200.439
   Exchange Rates Cost increases for fluctuations in exchange rates. 200.440
   Fines, Penalties, Damages & Other Settlements When incurred as a result of compliance with specificprovisions of the Federal award.

200.441

   Fund Raising & Investment Mgt. Costs  Fund raising costs for the purposes of meeting the Federal program objectives.

200.442

   Goods or Services for Personal Use

(b) Costs of housing (e.g. depreciation, maintenance, utilities, furnishings, rent), housing allowances and personal living expenses.

200.445

   Insurance & Indemnification Costs of insurance or of contributions to any reserve covering the risk of loss of, or damage to, Federal government property.

200.447

   Memberships, Subscriptions,

   & Professional Activity Costs

(c) Costs of membership in any civic or community organization.

200.454 (c)

   Organization Costs

Costs such as incorporation fees, brokers' fees, fees topromoters, organizers or management consultants, attorneys, accountants, or investment counselor, whether or not employees of the non-Federal entity in connection with establishment or reorganization of an organization.

200.455

 

   Participant Support Costs

Participant support costs.

200.456

   Rearrangement & Reconversion Costs

Special arrangements and alterations costs incurred specifically for a Federal award.

200.462

   Selling & Marketing Costs

Costs of selling and marketing any products or services.

200.467

   Travel Costs

Travel costs of officials covered by 200.444 “general costs of government”, when they are specifically related to the Federal award.

200.474