Pre-Award Costs

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



   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


   Cost Sharing


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



   Program Income

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


   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


    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.


   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.


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


   Goods or Services for Personal Use

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


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


   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.



   Participant Support Costs

Participant support costs.


   Rearrangement & Reconversion Costs

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


   Selling & Marketing Costs

Costs of selling and marketing any products or services.


   Travel Costs

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