The costs can be identified in a sponsor approved budget or in accordance with other recognized federal guidelines. The cost of administrative salaries and wages will normally be charged to departmental funds. The costs can be identified in a sponsor approved budget or in accordance with other recognized federal guidelines. The acquisition cost of general purpose equipment specifically identified with one or more projects with relative ease and a high degree of accuracy will normally be charged directly to those projects at the time of purchase, provided the sponsor has approved the purchase of general purpose equipment. Unallowable costs are those costs which, under the provisions of any pertinent law, regulation, or agreement, cannot be included in prices, cost reimbursements, or settlements under a government sponsored grant or contract.
Unallowable costs consist of expressly unallowable costs and unallowable directly associated costs.
C Basic Considerations to identify unallowable costs. The determination of allowability in each case not specifically identified in the guidelines should be based on the treatment provided similar or related items of cost. Where there is a discrepancy between the provisions of a sponsored agreement and the provisions of Circular A-21, the agreement will govern. Sponsored program budgets will be established in the accounting system at a level of detail equal to or greater than the financial details of the award or the required financial reports. All budget changes should be recorded in the accounting system in a timely manner, at the same level of detail as the original budget.