Effective Date: September 4, 1991
Latest Revision: September 24, 2012
Effective December 26th, 2014, OMB Circulars A-21, A-110 and A-133 will be replaced by regulations under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (also known as the Uniform Guidance). Please refer to the University’s Uniform Guidance website http://spa.columbia.edu/uniform-guidance for further details that may supersede information outlined in this policy. Revised policies will be posted once they are available.
Unallowable costs are identified by the government's Office of Management and Budget in Circular A-21 and must be segregated in ARC so that they are excluded from the University’s Facilities & Administrative Cost proposals and not charged either directly or indirectly to the government. Examples of unallowable costs include expenditures for alcohol, entertainment, flowers or gifts or excessive costs, such as first or business class travel and lodging.
To view the complete text of this policy, please use the link on the right.