Step 1: Determine the Ground Rules
How do we know what is allowable?
- FHSU/ State of Kansas policy
- Guidelines, Program Announcement, Request for Proposals, etc.
- 2 C.F.R. 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)
Allowable vs. Unallowable costs
Conform to limitations or exclusions
- Always check for special instructions in RFP
- Examples of unallowable costs:
- Advertising and public relations costs (may be exceptions)
- Fundraising costs
- Alcoholic beverages
- Entertainment costs
- Subscriptions & memberships (may be exceptions)