Please note that the purpose of this page is to store grant information that might prove helpful to a beginning or experienced grant writer. This page will always be a work in progress as new information becomes available. This page will include information that is not limited to the following: Archives of The Grant Advocate, Boilerplate Writing Samples, Subject Matter Information, and links to informational documents. I hope this information proves useful.<\/p>\n\n\n
The Grant Advocate Archives<\/strong><\/p>\n\n\n\n Common Acronyms<\/a><\/strong><\/p>\n\n\n\n Glossary of Terms<\/a><\/strong><\/p>\n\n\n\n Cost Principles Comparison Chart<\/a><\/strong><\/p>\n\n\n\n All cost reimbursement subawards are subject to those Federal Cost Principles applicable to the particular organization concerned. Thus, if a subaward is a nonprofit than this part shall apply to (A-122). If the subaward was an Institute of Higher Education than (A-21) would apply. All costs should be reasonable and allocable.<\/p>\n\n\n\n Uniform Code Guidance<\/a><\/strong><\/p>\n\n\n\n The Uniform Guidance is a government-wide framework for grants management<\/strong>. It\u2019s an authoritative set of rules and requirements for Federal Awards that synthesizes and supersedes guidance from earlier OMB circulars<\/a> that addressed administrative requirements, audits, and cost principles for specific entities such as states and local governments, non-profit organizations, institutions of higher education, and Indian Tribes<\/a>. It aims to reduce the administrative burden on award recipients and guard against the risk of waste and misuse of Federal funds<\/a>. The Uniform Guidance includes for Federal Awards:<\/p>\n\n\n\n Grants must be administered in accordance with all applicable laws, regulations, and the terms and conditions of the award, including State Treasury Publications and the Federal OMB\u2019s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2CFR200).<\/p>\n\n\n Allowable\/Unallowable Costs<\/strong><\/p>\n\n\n\n Please see the list of Allowable & Unallowable Costs derived from the Cost Principles Comparison Chart.<\/p>\n\n\n\n Cost Principles<\/strong><\/p>\n\n\n\n\n
Subject Matters<\/h2>\n\n\n
Cost Principle<\/th> Allowable<\/th> Unallowable<\/th> Comment<\/th><\/tr><\/thead> .421 <\/strong>Advertising & Public Relations<\/td> X<\/strong><\/strong><\/td> X<\/strong><\/strong><\/td> See page 42 for allowable definitions.See page 43 for unallowable definitions.<\/td><\/tr> .422 <\/strong>Advisory Councils<\/td> X<\/strong><\/strong><\/td> <\/td> <\/td><\/tr> .423 <\/strong>Alcoholic Beverages<\/td> <\/td> X<\/strong><\/strong><\/td> <\/td><\/tr> .424 <\/strong>Alumni Activities<\/td> N\/A<\/strong><\/strong><\/td> N\/A<\/strong><\/em><\/strong><\/td> –<\/td><\/tr> .425 <\/strong>Audit Services<\/td> X<\/strong><\/strong><\/td> <\/td> <\/td><\/tr> .426 <\/strong>Bad Debits<\/td> <\/td> X<\/strong><\/strong><\/td> <\/td><\/tr> .427 <\/strong>Bonding Costs<\/td> X<\/strong><\/strong><\/td> <\/td> <\/td><\/tr> .428 <\/strong>Collection of Improper Payments<\/td> N\/A<\/strong><\/em><\/strong><\/td> N\/A<\/strong><\/em><\/strong><\/td> – – -,<\/td><\/tr> .429 <\/strong>Convention & Convocation Costs<\/td> N\/A<\/strong><\/em><\/strong><\/td> N\/A<\/strong><\/em><\/strong><\/td> <\/td><\/tr> .430 <\/strong>Compensation – Personal Services<\/td> X<\/strong><\/strong><\/td> <\/td> <\/td><\/tr> .431 <\/strong>Fringe Benefits<\/td> X<\/strong><\/strong><\/td> <\/td> <\/td><\/tr> .432 <\/strong>Conferences<\/td> X<\/strong><\/strong><\/td> <\/td> <\/td><\/tr> .433 <\/strong>Contingency Provisions<\/td> <\/td> X<\/strong><\/strong><\/td> <\/td><\/tr> .434 <\/strong>Contributions & Donations<\/td> <\/td> X<\/strong><\/strong><\/td> <\/td><\/tr> .435 <\/strong>Defense & Prosecution of Criminal & Civil Proceedings
Claims Appeals, & Patent Infringement<\/td><\/td> X<\/strong><\/strong><\/td> <\/td><\/tr> .436 <\/strong>Depreciation<\/td> X<\/strong><\/td> X<\/strong> <\/td> *Depends on the depreciation method used. See pages 82-86 for explanation.<\/td><\/tr> .437 <\/strong>Employee Morale, Health, & Welfare Costs<\/td> X<\/strong><\/strong><\/td> <\/td> –<\/td><\/tr> .438 <\/strong>Entertainment Costs<\/td> <\/td> X<\/strong><\/td> <\/td><\/tr> .439 <\/strong>Equipment & other Capital Expenditures<\/td> X<\/strong><\/strong> (Special <\/strong>purpose<\/strong><\/strong> equipment only)<\/strong><\/strong><\/td> X*<\/strong><\/strong><\/td> *Unallowable as a direct cost unless there is prior approval. See page 92 for definition as unallowable of indirect costs.<\/td><\/tr> .<\/strong>440 <\/strong>Exchange Rates<\/td> N\/A<\/strong><\/em><\/strong><\/td> N\/A<\/strong><\/em><\/strong><\/td> <\/td><\/tr> .441 <\/strong>Fines, Penalties, Damages, & Other Settlements<\/td> <\/td> X<\/strong><\/strong><\/td> <\/td><\/tr> .442 <\/strong>Fundraising & Investment Management Costs<\/td> <\/td> X<\/strong><\/strong><\/td> <\/strong> <\/strong> ‘<\/td><\/tr> .443 <\/strong>Gains & Losses on Disposition of Depreciable Assets<\/td> X<\/strong><\/td> X<\/strong><\/td> See pages 94-96 for explanation.<\/td><\/tr> .444 <\/strong>General Government Expenses<\/td> N\/A<\/strong><\/em><\/strong><\/td> N\/A<\/strong><\/em><\/strong><\/td> —<\/td><\/tr> .445 <\/strong>Goods or Services for Personal Use<\/td> <\/td> X<\/strong><\/strong><\/td> <\/td><\/tr> .446 <\/strong>Idle Facilities & Capacity<\/td> <\/td> X<\/strong><\/strong><\/td> —<\/td><\/tr> .447 <\/strong>Insurance & Indemnification<\/td> X<\/strong><\/strong><\/td> <\/td> <\/td><\/tr> .448 <\/strong>Intellectual Property<\/td> X<\/strong><\/strong><\/td> <\/td> <\/td><\/tr> .449 <\/strong>Interest<\/td> <\/td> X<\/strong><\/strong><\/td> See page 106-111 for specific exceptions.<\/td><\/tr> .<\/strong>450 <\/strong>Lobbying<\/td> <\/td> X<\/strong><\/strong><\/td> <\/td><\/tr> .451 <\/strong>Loss on Other Federal Awards or Contracts<\/td> <\/td> X<\/strong><\/strong><\/td> <\/td><\/tr>