The value (cost) of the unused gift cards should be refunded to the sponsored award, since the gift cards were not used. The cost should be transferred to a non-sponsored award budget. The gift cards may then be used in accordance with the requirements of the funding source the cost of the gift cards was transferred to. For example, if the cost of the gift cards was transferred to a department budget, the gift cards should be used in accordance with the requirements or guidelines of the department budget.

Grant writing and reporting costs that are required as part of the terms of the Award are allowable. For example, progress reports, annual reports, and/or technical reports are required and therefore, would be allowable. Proposal costs, however, would not be an allowable expense. See the FAQ on Proposal Costs.

Federally-contracted reduced fares and room rates are negotiated with the airlines and hotels by the federal government for use by federal employees on federal travel. Federal employees pay for travel using a federally issued credit card so vendors can be assured that travel is being paid for by the federal government. State employees, however, may be traveling on any number of funding sources. It is up to each individual hotel or airline to decide if they will extend the federally-contracted reduced rate to state employees.

The costs of preparing bids, proposals, or applications for the receipt of any new funding are generally unallowable as direct costs on existing awards. This includes proposal costs for a new award, a competing segment of an existing program, or for supplemental funding on an existing award.

2 CFR 200.461 states that “publication costs,” including “costs for electronic and print media, including distribution, promotion, and general handling" are allowable as a direct cost when identifiable with a particular award.  

Page charges for professional journal publications are also allowable when:

If food is required for an Award, ideally it would be itemized in the proposal budget. If food for research was not included in the budget, then the purchase should include a documented justification for why the food was required. The justification would include how the purchase of food is necessary to achieve the award objectives.