Membership dues to professional associations are unallowable charges to federal awards. If a subscription contains a cost attributed to membership dues, the membership cost must be separated to the extent possible and paid from a funding source other than a federal award. Yes, but the cost must be allocated based on the projected use of the equipment. Food associated with staff or department meeting is an unallowable charge to federal awards. Food associated with grant sponsored conferences or with health related issues dealing with patient care are allowable charges if they are specific line items in the budget and are included in the budget justification.
Cost overruns are unallowable charges to federal awards.
Expenditures charged to a specific federal award must benefit the specific scope of that award. The cost of a piece of equipment should be allocated based on the estimated use at the time of the purchase. If a Principal Investigator knows that the equipment will be used for multiple projects, the costs should be allocated based on the estimated use. If after the purchase is made additional uses are discovered, the equipment can be used with the understanding that the federally funded project has priority. Generally, general purpose equipment is an unallowable charge to federal awards per OMB Circular A-21.