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
|Alumni Relations accounts
|Bad debt costs
|Write-off Grants & Contracts
|Commencement and Convocation expenses
|Cost overruns on Sponsored Agreements
|Transferred to Unrestricted Accounts
|Donations and Contributions
|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
|Legal costs relative to failure to comply with state, federal, local or foreign statutes
|Incurred by university
|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.