Guidance for the Treatment of Unallowable Costs Charged to a Grant
Reviewing accounts and removing unallowable expenses is a critical part of the University’s internal control process ensuring that all posted expenses are appropriate, allowable, reasonable, approved and supported with documentation. Unallowable costs, erroneously charged to an award, must be promptly transferred to your Departmental University Cost Center, Discretionary Account, or other non-sponsored project account.
This guidance has been added to several Sponsored Programs policies and webpages. For the complete list of updated webpages and guidance to removing unallowable costs charged to a grant, review the Best Practice Guidance.
Helpful Tips- Departments should work with their Sponsored Programs – Post Award Research Administrator if they have any questions on how to resolve. Find your SP-Post Award RA.
- Upon monitoring all of your expenditures, if an error is discovered, please refer to the Cost Transfer Policy.
- Review the Charging of Direct Costs to Sponsored Awards Procedure for the reasonableness, allowability, and allocability of grant related charges.