See §200.421 Advertising and public relations

Typically Allowable as a Direct Cost: No

Comment: Allowable only for recruitment of staff or trainees, procurement of goods and services, recruitment of research subjects, disposal of scrap or surplus materials, and other specific purposes necessary to meet the requirements of the grant-supported project or activity. For conditions other than those listed, prior approval is required.

See §200.423 Alcoholic beverages

Typically Allowable as a Direct Cost: No

Comment: Unallowable as an entertainment expense, but allowable if within the scope of an approved research project.

See §200.462 Rearrangement and reconversion costs

Typically Allowable as a Direct Cost: No

Comment: Allowable only with prior sponsor approval.

See §200.468 Specialized service facilities

Typically Allowable as a Direct Cost: Yes

Comment: Allowable for the acquisition, care, and use of experimental animals.

See §200.425 Audit Services

Typically Allowable as a Direct Cost: No

Comment: Charges for audits should generally be treated as F&A costs.

See §200.426 Bad debts

Typically Allowable as a Direct Cost: No

See §200.460 Proposal Costs

Typically Allowable as a Direct Cost: No

Comment: Allowable as an F&A cost.

See §200.427 Bonding costs

Typically Allowable as a Direct Cost: Yes

Comment: Allowable when required by the terms and conditions of the Federal award.

Typically Allowable as a Direct Cost: No

Comment: Books and journals should generally be provided as part of normal library services and treated as F&A costs rather than being directly charged.

Typically Allowable as a Direct Cost: No

Comment: UW System and UW-Madison policy do not permit the reimbursement of childcare expenses. An exception is that childcare is allowable if incurred to assist an individual to participate as a subject in a research project. Another exception is for NIH NRSA childcare costs. Also see Temporary Dependent Care Costs.

Typically Allowable as a Direct Cost: No

Comment: Such costs include local and un-itemized long-distance telephone calls, telephone surveys, and postage, and are usually treated as F&A costs. Telecommunications Costs: Long distance phone calls, if itemized, are normally treated as direct costs. Local phone service and phone equipment are normally treated as F&A costs by UW-Madison.

See §200.452 Materials and Supplies Costs, including costs of computing devices

Typically Allowable as a Direct Cost: Yes

Comment: Allowable if essential and allocable for the performance of the sponsored project. See additional guidance here. Because of State and University regulations, smart phones and cell phones generally are unallowable as direct costs. Contact RSP with questions.

Typically Allowable as a Direct Cost: No

Comment: General computer services, networking costs, or other DoIT services should normally be treated as F&A costs.

See §200.432

Typically Allowable as a Direct Cost: Yes

Comment: May be allowable if the primary purpose of the event is the dissemination of technical information beyond UW-Madison and is necessary and reasonable for successful performance under the award. See guidance.

Typically Allowable as a Direct Cost: Yes

Comment: Allowable to carry out a portion of the programmatic effort or for the acquisition of routine goods or services under the grant.

Typically Allowable as a Direct Cost: No

Comment: Allowable only when program legislation specifically authorizes new construction, modernization.

See §200.459

Typically Allowable as a Direct Cost: Yes

See §200.433 Contingency provisions

Typically Allowable as a Direct Cost: No

Comment: Generally unallowable. May be allowable under specific circumstances if included in the budget and accepted by the Federal awarding agency.

See § 200.471

Typically Allowable as a Direct Cost: No

Comment: Covered telecommunications and video surveillance services or equipment or services, per § 200.216, are those produced by Huawei Technologies Company or ZTE Corporation (or any subsidiary or affiliate of such entities) or Hytera Communications Corporation, Hangzhou Hikvision Digital Technology Company, or Dahua Technology Company (or any subsidiary or affiliate of such entities).

See §200.436

Typically Allowable as a Direct Cost: No

Comment: Such costs are usually treated as F&A costs.

Typically Allowable as a Direct Cost: Yes

Comment: Allowable if within the scope of an approved research project.

Typically Allowable as a Direct Cost: No

Comment: Allowable as an F&A cost for organizational membership in business, professional, or technical organizations or societies. It may be appropriate to charge such costs to a Federal award under the following circumstances:

• An investigator will attend a specific meeting or conference to present findings of their research under a specific award. The registration costs to attend include membership fees. A non-member option of attendance is more costly than the registration including membership. CONFIRM WITH THE DEAN’S OFFICE OR RSP ACCOUNTANT IN ADVANCE.
• The RFP under which application was made requires investigator attendance at a specific meeting. Meeting attendance requires the individual to hold a current membership. CONFIRM WITH THE DEAN’S OFFICE OR RSP ACCOUNTANT IN ADVANCE.

See §200.438

Typically Allowable as a Direct Cost: No

Comment: Unallowable. This includes the cost of amusements, social activities, and related incidental costs.

See §200.439 Equipment and other capital expenditures

Typically Allowable as a Direct Cost: Yes

Comment: Allowable for purchase of new, used, or replacement equipment as a direct cost or as part of F&A costs, depending on the intended use of the equipment.

See §200.440

Typically Allowable as a Direct Cost: Yes

Comment: Cost increases for fluctuations in exchange rates are allowable costs subject to the availability of funding. Prior approval of exchange rate fluctuations is required only when the change results in the need for additional Federal funding, or the increased costs result in the need to significantly reduce the scope of the project.

See §200.441 Fines, penalties, damages and other settlements

Typically Allowable as a Direct Cost: No

Comment: Unallowable.

See §200.431 Compensation - fringe benefits

Typically Allowable as a Direct Cost: Yes

Comment: Allowable as part of overall compensation to employees in proportion to the amount of time or effort employees devote to the grant-supported project.

See §200.442 Fund raising and investment management costs

Typically Allowable as a Direct Cost: No

Comment: Unallowable.

See §200.439 Equipment and other capital expenditures

Typically Allowable as a Direct Cost: No

Comment: General purpose equipment such as desktop computers, laptop computers, printers, office furniture and vehicles are normally treated as F&A costs.

Typically Allowable as a Direct Cost: No

Comment: Usually treated as an F&A cost.

See §200.432 Conferences

Typically Allowable as a Direct Cost: No

Comment: Unallowable when the primary intent is to confer distinction on, or to symbolize respect, esteem, or admiration for, the recipient of the honorarium. However, a payment for services rendered, such as a speaker's fee under a conference grant, is allowable.

Typically Allowable as a Direct Cost: Yes

Comment: Allowable for payment to volunteers or research subjects who contribute blood, urine samples, and other body fluids or tissues that are specifically project-related, or who participate in health, educational, social, or behavioral sciences research. Also see Advertising or Recruitment Costs. Also see guidance on Payments to Research Participants.

Typically Allowable as a Direct Cost: No

Comment: Unallowable, including their proportionate share of F&A costs.

See §200.447 Insurance and indemnification

Typically Allowable as a Direct Cost: No

Comment: Insurance is usually treated as an F&A cost.

See §200.449

Typically Allowable as a Direct Cost: No

Comment: Allowable as an F&A cost for certain assets as specified in the applicable cost principles.

See §200.431 Compensation - fringe benefits

Typically Allowable as a Direct Cost: Yes

Comment: Allowable for employees as an employee fringe benefit.

Typically Allowable as a Direct Cost: No

Comment: Generally treated as an F&A cost.

Typically Allowable as a Direct Cost: No

Comment: General library support is not allowable as a direct cost, but may be included in the grantee's F&A pool.

See §200.450

Typically Allowable as a Direct Cost: No

Comment: Generally unallowable.

Typically Allowable as a Direct Cost: No

Comment: Allowable for research subjects and patients under study only. May be allowable in other limited circumstances, which may require prior sponsor approval.

See §200.456 Participant support costs

Typically Allowable as a Direct Cost: Yes

Comment: Allowable with prior sponsor approval. Note that, similar to equipment, participant support costs are excluded from Modified Total Direct Costs. Participant Support Costs Guidance is available here.

See §200.431 Compensation - fringe benefits

Typically Allowable as a Direct Cost: Yes

Comment: Allowable for employees as an employee fringe benefit.

Typically Allowable as a Direct Cost: No

Comment: Postage costs which include U.S. Postal Service, Federal Express, and UPS should normally be treated as F&A. Cost of sending the proposal, revisions, periodic or annual reports, or related correspondence to the funding agency should not be charged as direct costs to a sponsored project. Also see Transportation of Property.

See §200.458

Typically Allowable as a Direct Cost: Yes

Comment: Allowable. A grantee may, at its own risk and without Federal agency prior approval, incur obligations and expenditures to cover costs up to 90 days prior to the effective date of a new or competing continuation award.

See §200.421 Advertising and public relations

Typically Allowable as a Direct Cost: No

Comment: Allowable only for costs specifically required by the award, or for costs of communicating with the public and the press about specific activities or accomplishments under the grant-supported project or other appropriate matters of public concern.

See §200.461 Publication and printing costs

Typically Allowable as a Direct Cost: Yes

Comment: Allowable. Page charges for publication in professional journals may be paid from project funds if the published paper reports work supported by the grant and the charges are levied impartially on all papers published by the journal. The costs of reprints and publishing in other media such as books, monographs, and pamphlets are also allowable. Also see Business Services’ guidance on Printing.

See §200.463 Recruiting costs

Typically Allowable as a Direct Cost: Yes

Comment: Allowable subject to the conditions and restrictions contained in the applicable cost principles. See Advertising or Relocation Costs.

Typically Allowable as a Direct Cost: Yes

Comment: Allowable if necessary to accomplish project objectives. See Dues or Membership Fees.

See §200.464 Relocation costs of employees

Typically Allowable as a Direct Cost: Yes

Comment: Allowable under specific circumstances, which may include:

• Permanent change of duty assignment for an indefinite period or a stated period of not less than 12 months;
• The move is for the benefit of UW-Madison and the sponsored project to which the cost is being charged;
• The reimbursement is in accordance with UW—Madison policy (Relocation) and procedure (3079.1 Processing a Relocation Stipend Procedure).

See §200.465 Rental costs of real property and equipment

Typically Allowable as a Direct Cost: Yes

Comment: Allowable subject to the limitations. In general, the rental costs for facilities and equipment applicable to each budget period should be charged to that period.

See §200.430 Compensation - personal services

Typically Allowable as a Direct Cost: Yes

See §200.430 Compensation - personal services

Typically Allowable as a Direct Cost: Yes

Comment: Allowable. Compensation for personal services covers all amounts, including fringe benefits, paid currently or accrued.

• Charges for work performed by faculty members on awards during the summer months or other periods not included in the base salary period will be determined for each faculty member at a rate not exceeding the base salary divided by the period to which the base salary relates.
• Compensation of Students: Tuition remission and other forms of compensation paid as, or in lieu of, wages to students (including fellows and trainees).
• Time spent in the development of new or revised proposals is unallowable.
• Signing bonus or sign-on bonus is unallowable. This type of bonus is offered as a lump-sum payment to a prospective employee as an incentive to accept a job. It is paid as compensation, but is not tied to the work performed on a sponsored project and cannot be charged to a project.

Typically Allowable as a Direct Cost: Yes

Comment: Allowable.

Typically Allowable as a Direct Cost: No

Comment: Allowable only to the extent that such payments are required by law, employer-employee agreement, etc.

Typically Allowable as a Direct Cost: No

Comment: Staff Recruitment and Relocation costs should normally be treated as F&A costs, but may be allowable as direct charges under specific circumstances. See Advertising, Recruitment Costs, or Relocation Costs.

Typically Allowable as a Direct Cost: Yes

Comment: Allowable as cost-of-living allowances for trainees and fellows under NIH training grants and fellowships or other similar awards, per terms and conditions.

Typically Allowable as a Direct Cost: No

Comment: Subscription, book, and periodical costs should normally be treated as F&A.

See §200.453 Materials and supplies costs, including costs of computing devices

Typically Allowable as a Direct Cost: Yes

Comment: Allowable.

See §200.470 Taxes (including Value Added Tax)

Typically Allowable as a Direct Cost: Yes

Comment: Allowable. Such costs include taxes that an organization is required to pay as they relate to employment, services, travel, rental, or purchasing for a project.

See §200.474 Travel Costs

Typically Allowable as a Direct Cost: No

Comment: 2 CFR 200 allows temporary dependent care costs (care above and beyond regular dependent care) to be direct charged if certain conditions are met. Costs must be a direct result of the individual’s travel for the Federal award. Another condition is that the costs must be consistent with institutional policy. UW System and UW-Madison policy do not allow temporary dependent care costs to be reimbursed using University funds; therefore, they cannot be reimbursed on a sponsored project. Also see Childcare Costs.

Typically Allowable as a Direct Cost: No

Comment: Unallowable with exceptions.

Typically Allowable as a Direct Cost: Yes

Comment: Allowable only under predoctoral and postdoctoral training grants.

Typically Allowable as a Direct Cost: Yes

Comment: Allowable for freight, express, cartage, postage, and other transportation services relating to goods either purchased, in process, or delivered, including instances when equipment or other property is moved from one grantee to another. When such costs can readily be identified with the items involved, they may be charged directly as transportation costs or added to the cost of such items.

See §200.474 Travel costs

Typically Allowable as a Direct Cost: Yes

Comment: Allowable as a direct cost where such travel will provide direct benefit to the project. Must be consistent with UW-Madison’s established travel policy. Per UW policy, Alaska, Hawaii and all US territories and possessions are considered foreign locations and are covered under the international per diem rates. Grantees must comply with the requirement that U.S.-flag air carriers be used by domestic grantees to the maximum extent possible when commercial air transportation is the means of travel between the U.S. and a foreign country or between foreign countries. This requirement shall not be influenced by factors of cost, convenience, or personal travel preference.

Typically Allowable as a Direct Cost: No

Comment: May be allowable on non-sponsored funds.