A subscription can usually be charged to a federal award if there is a specific benefit to the award and the subscription is not available in the library. If the subscription benefits more than one research project or activity, the cost of the subscription should be allocated on a reasonable estimate of the benefit to each project or activity. 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.