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Segregation of Unallowable Costs

Effective Date: September 4, 1991

Latest Revision: September 24, 2012



Unallowable costs are identified by the government's Office of Management and Budget in Uniform Guidance Part 200 Subpart E 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.

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