Locations

Moscow

info@uidaho.edu
Phone: 208-885-6111
Toll-free: 88-88-UIDAHO
Fax: 208-885-9119
Student Union Building
875 Perimeter Drive MS 4264
Moscow, ID 83844-4264

Boise

Phone: 208-334-2999
Fax: 208-364-4035
322 E. Front Street
Boise, ID 83702

boise@uidaho.edu
www.uidaho.edu/boise

Coeur d'Alene

Phone: 208-667-2588
Toll-free: 888-208-2268
Fax: 208-664-1272
1031 N. Academic Way,
Suite 242
Coeur d'Alene, ID 83814

cdactr@uidaho.edu
www.uidaho.edu/cda

Idaho Falls

Phone: 208-282-7900
Fax: 208-282-7929
1776 Science Center Drive, Suite 306
Idaho Falls, ID 83402

ui-if@if.uidaho.edu
www.uidaho.edu/idahofalls

Spending Sponsored Funds: Unallowable Expenses

Most allowable expenses fall into the broad direct-cost categories of personnel, travel, supplies,  publication, consultants, subcontracts, tuition/fees remission, and participant support costs. The Office of Sponsored programs (OSP) has created an “Expense Justification Tool” on VandalWeb) to help identify those costs which are typically allowable, and how those expenses should be justified for audit purposes. There are also certain kinds of expenses that are either generally unallowable to be direct-charged on Federal awards (i.e. they should be covered by indirect returns) or specifically unallowable per Federal and University policy, as follows: 

Basic Administrative and Operational Costs - Contact OSP for a determination

  • Office supplies, pens, paper, basic software, etc.
  • Local telephone and fax lines; telephone line and equipment charges
  • General clerical or secretarial assistance
  • Laptop and desktop personal computers
  • Postage, express mail
  • Hazardous waste disposal
  • Proposal preparation costs

Research-related Expenses Ineligible for Reimbursement

  • Books and periodicals
  • Dues and memberships in the Principal Investigator’s name
  • Photocopying

Miscellaneous Unallowable Expenses

  • Alumni activities
  • Commencement and convocation costs
  • Organized fundraisers
  • Lobbying (Federal, State, or Local)
  • Student activities
  • Bad debt costs
  • Selling and marketing costs
  • Fines and penalties
  • Meal expenses for UI employees not in travel status (with certain exceptions)

Entertainment/Goods or Services for Personal Use

  • Sales tax
  • Alcohol
  • Flowers
  • Catering
  • Gifts
  • Space rental
  • Furniture
  • Construction
  • Housing and personal living expenses (utilities/rent/etc.)

Travel Restrictions:
 Travel costs, while allowable, have certain restrictions that must be adhered to when using Federal (including Federal flow-through) funds. 
  • Commercial air travel must be via the lowest available commercial discount airfare, subject to certain exceptions.
  • The Fly America Act of 1974 (http://www.tvlon.com/resources/FlyAct.html) requires that a US flag air carrier must be used even when a lower cost or more convenient airfare is available through a foreign air carrier, subject to the exceptions outlined in Section V of the Act.

If the source of funding is a Federal contract there may also be limitations on the maximum per night rate for lodging or per diem.  Note that in these cases the traveler may be able to request the government lodging rate when travelling for project purposes.