Guidance (UG) 2CFR200 §200.400 - 200.475. These costs are not necessarily what the University considers unallowable. Unallowable costs, by UMass definition, are outlined in Trustee Document T92-031 and include items such as: expenses for personal gain, political contributions, personal gifts of gratitude, and personal fines.
|Unallowable Cost Categories||UMass Accounting Treatment|
|Advertising and public relations - to promote the institution||Advertising Exhibits/displays|
|Alcoholic Beverages||Alcoholic Beverages|
|Alumni activities||Alumni Relations accounts|
|Bad debt costs||Write-off Grants & Contracts|
|Commencement and Convocation expenses||Commencement Account|
|Cost overruns on Sponsored Agreements||Transferred to Unrestricted Accounts|
|Donations and Contributions||Charity events|
|Fines and penalties||Fees, fines, licenses|
|Fundraising and investment management costs||Development Dept. Accounts|
|Goods or services for personal use||Expenditure not permitted by state|
|Housing and housing allowances||Housing allowance|
|Interest costs||Debt payments|
|Legal costs relative to failure to comply with state, federal, local or foreign statutes||Incurred by university|
|Lobbying costs||University Relations accounts|
|Membership in any civic, community, country club or social organization||Memberships, dues and fees|
|Personal use of institution furnished vehicles||Expenditure not permitted|
|Student activity costs||Student Activities account|
Examples of Unallowable vs. Allowable Expenses
Unallowable Entertainment - Examples
1. An invited speaker is in town to present a seminar. While here, you pay for the speaker and spouse to go to dinner and to the theater.
Allowable Business Function
- An invited speaker is on campus to present a research seminar from noon to 1 p.m. You have a luncheon, following his seminar, so that attendees can have the opportunity to meet and talk to the lecturer more closely about his research.
- You are recruiting a new post-doc fellow and decide to conduct the interview over lunch. You pick up the tab.