Allowable Grant Charges

Item No.	Description of Cost	Uniform Guidance	Allowable as a Direct Cost	Direct Cost Allowable - Needs Sponsor/University Approval	"Special Circumstances" must exist to be a Direct Cost	Allowable as a part of F&A Cost	Unallowable Cost
1	Advertising and Public Relations Costs	J-1
	Recruitment of Personnel		X
	Procurement of Goods and Services (Purchasing Dept.)					X
	Disposal of Scrap or Surplus Materials		X
	Advertising / Public Relations Costs - Project Specific			X
	Public Relations, Promotional Items, Memorabilia						X
2	Alcoholic Beverages	J-2					X
3	Alumni Activities	J-3					X
4	Bad Debts	J-4					X
5	Civil Defense Costs	J-5
	Civil Defense Measures Undertaken on FAU's Premises					X
	Civil Defense Projects Not on FAU's Premises						X
6	Commencement and Convocation Costs	J-6					X
7	Communication Costs	J-7
	Long Distance & International Phone Calls		X
	Local Telephone Costs, Cell Phones, Pagers, Equipment Installation
	Generally					X
	If "Special Circumstances" Exist			X	X
	Postage
	Generally					X
	If "Special Circumstances" Exist			X	X
8	Compensation for Personal Services (Using Base Salary Rate)	J-8
	Additional Compensation (Over-Load Pay)			X
	Technical		X
	Administrative and Clerical
	Generally					X
	If supporting a Major Project			X	X
9	Contingency Provisions	J-9					X
10	Deans of Faculty and Graduate Schools	J-10				X
11	Defense and Prosecution of Criminal Proceedings, Claims, Appeals and Patent Infringement	J-11					X
12	Depreciation and Use Allowances	J-12				X
13	Donations and Contributions	J-13					X
14	Employee Morale, Health, and Welfare Costs and Credits	J-14				X
15	Entertainment Costs	J-15					X
16	Equipment and Other Capital Expenditures	J-16
	General Purpose Equipment
	Generally					X
	If "Special Circumstances" Exist			X	X
	Technical/Scientific Equipment			X
17	Executive Lobbying Costs	J-17					X
18	Fines and Penalties	J-18					X
19	Goods and Services for Personal Use	J-19					X
20	Housing and Personal Living Expenses	J-20					X
21	Insurance and Indemnification	J-21
	Insurance Required or Approved Pursuant to the Sponsored Agreement			X
	Insurance Against Defects						X
22	Interest, Fund Raising, and Investment Management Costs	J-22
	Fund Raising						X
	Costs of Investment Counseling To Enhance Income						X
	Costs Related to the Custody of Money and Securities					X
23	Labor Relations Costs	J-23				X
24	Lobbying	J-24					X
25	Losses on Other Sponsored Agreements or Contracts	J-25					X
26	Maintenance and Repair Costs	J-26
	General Purpose					X
	Project Specific		X
27	Material Costs	J-27
	Technical		X
	Office Supplies
	Generally					X
	If "Special Circumstances" Exist			X	X
28	Memberships, Subscriptions and Professional Activity Costs	J-28
	Costs for FAU's Membership in Business, Technical & Prof. Organizations
	Generally					X
	If "Special Circumstances" Exist			X	X
	Costs of FAU's Subscriptions to Business, Professional & Tech. Periodicals
	Generally					X
	If "Special Circumstances" Exist			X	X
	Costs of Meetings and Conferences for Disseminating Tech Information		X
	Costs of Memberships in Civic or Community Organizations						X
	Costs of Memberships in Social or Dining Clubs						X
29	Patent Costs	J-29		X
30	Plant Security Costs	J-30				X
31	Preagreement Costs	J-31		X
32	Professional Services Costs	J-32	X
33	Profits & Losses on Disposition of Plant Equipment & Other Capital Assets	J-33				X
34	Proposal Costs	J-34				X
35	Rearrangement and Alteration Costs	J-35
	General Purpose					X
	Project Specific			X
36	Reconversion Costs	J-36				X
37	Recruiting Costs	J-37
	Costs of Help Wanted Advertising		X
	Operating Costs of an Employment Office (Personnel Services)					X
	Travel Costs of Employees While Engaged in Recruiting Personnel		X
	Travel Costs of Applicants for Interviews for Prospective Employment		X
	Relocation Costs Incurred Incident to Recruitment of New Employees		X
	Costs of Help Wanted Advertising that is in Color or is Excessive in Size						X
38	Rental Costs of Building and Equipment	J-38	X
39	Royalties and Other Costs for Use of Patents	J-39		X
40	Sabbatical Leave Costs (Provided the Institution has a Uniform Policy)	J-40				X
41	Scholarships and Student Aid Costs	J-41		X
42	Selling and Marketing	J-43					X
43	Severance Pay	J-44
	Generally					X
	Costs in Excess of FAU's Normal Severance Pay Policy						X
44	Specialized Service Facility (Service Center)	J-44	X
45	Student Activity Cost	J-45
	Costs Incurred for Intramural Activities, Student Publications, Student Clubs, or Other Student Activities						X
	Project Specific			X
46	Taxes	J-46
	Generally						X
	Project Specific			X
47	Transportation Costs (Freight)	J-47	X
48	Travel Costs	J-48	X
49	Termination Costs Applicable to Sponsor Agreement	J-49		X
50	(Board of) Trustees Travel and Subsistence Costs	J-50					X
51	Subcontracts - Per Uniform Guidance			X