Unallowable Expenses: What Can't Be Charged to Sponsored Projects

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 and 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 is provided as to why they are required to complete the project scope

• Individual membership dues to societies

• Basic telephone service, local line and equipment charges and local phone calls

• Clerical/administrative salaries, unless justification is provided as to why such personnel are integral to completion of the project scope

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 section.