The following items generally cannot be charged to a federal award and should not be included in the project budget submitted to a federal sponsor. Your Sponsored Programs Administrator or the OSP Cost Accounting Unit can help answer any questions regarding these types of items:
- Postage, unless the project has a separate and extraordinary need for postage, such as a national survey to be conducted by mail;
- Office supplies;
- Personal computers, unless they are part of a tagged equipment system or justification as to why they are required to complete the project scope is provided;
- Individual membership dues to societies;
- Basic telephone service, local line and equipment charges, and local phone calls;
- Clerical/administrative salaries, unless a justification as to why such personnel are integral to completion of the project scope is provided.
In addition, University policies and federal regulations prohibit charging certain items as direct costs on any project—for example, alcoholic beverages, entertainment costs, etc. A more complete list of unallowable expenses is included in the Post Award