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Allowable Cost Sharing Costs

How is Allowability Determined?

• Allowable: Acceptable per the agreement, regulations, and public laws
• Reasonable: A prudent person would have purchased this item and paid this price
• Allocable: Can be assigned to the activity on some reasonable basis

If a cost cannot meet the above criteria, it is unallowable, no matter what it is for.

The following types of costs are generally allowable for cost share:

• Faculty, student, staff effort (including fringe benefits) committed to the performance of a sponsored agreement
• Equipment
• Travel expenses
• Laboratory supplies
• Directly-related supplies and services
• Items that do not meet the capitalization threshold
• Administrative costs that were proposed and allowable as a direct charge (i.e. met the definition of a major project in accordance with A-21 Exhibit C) but were not funded by sponsor yet still incurred as expenses in the performance of the project
• F&A costs associated with the cost shared direct costs, if approved by sponsor
• Subrecipient cost sharing

The following types of costs are not allowable for cost share:

• Items normally treated as indirect (F&A), such as department administration, space, utilities, library resources
• Specific unallowable costs
• Items cost shared on other projects

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