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I am aware that any false, fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil or administrative penalties for fraud, false statements, false claims or otherwise. “By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, and accurate, and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth in the terms and conditions of the Federal award. Adding a justification to an unallowble cost in a proposal also does not make the cost allowable.įederal Regulations ( 2 CFR 200.415) require the institution to sign the following certification on financial reports and requests for payment: Inclusion of an unallowable cost in a proposal does not make the cost allowable. AllowableĪ cost is allowable if it is permitted as a cost within general federal regulations, the terms of a specific Award, and/or the institution's F&A rates.Ĭosts expressly unallowable or mutually agreed to be unallowable should be identified and excluded from any billing, claim, application, or proposal related to the Sponsored Award. See GIM 23 for more information on UW’s F&A costs. See Requirements to Direct Bill F&A for more information. Since certain costs, such as administrative salaries and office supplies, are normally treated as F&A costs, these costs cannot be charged directly to federal Awards unless the circumstances of an Award are clearly different from the normal operations of the unit. 3. Consistently TreatedĪll costs incurred for the same purpose and in like circumstances must be treated uniformly either as direct costs or as indirect (facilities and administrative or F&A) costs. ​If a cost is to be allocated to more than one Award, see PAFC's Cost Allocation page. Does the basis for allocating the cost represent a reasonable estimation of the benefit provided to the Award objectives?.Can it be distributed to all benefited funding sources using reasonable methods?.Does it benefit the Award and/or other funding sources?.To determine if a cost is allocable, ask the following questions: Were the actions that were taken in respect to incurring the cost consistent with established institutional policies and practices applicable to Sponsored Awards?Ī cost is allocable to a particular Award if the goods or services involved can be directly charged to the Award based on the benefit provided.Have the individuals incurring this cost acted with due prudence (discretion and good sense) in the circumstances? Have they considered their responsibilities to the institution, its employees and students, the federal government, and the public at large?.Is the price of the goods or services comparable from multiple vendors/sources that have no vested interest or relationship to the Award or to the person involved in the purchase?.Does incurring this cost violate the restraints or requirements imposed by federal and state laws and regulations, or Sponsored Award terms and conditions?.Is the cost necessary for the performance of the Sponsored Award?.

To determine if a cost is reasonable, ask the following questions: All charges to Sponsored Awards must be:Ī cost is considered reasonable if the nature of the goods or services, and the price paid for the goods or services, reflects the action that a prudent person would have taken given the prevailing circumstances at the time the decision to incur the cost was made.

Federal Training Support Comparison Table.Blanket Purchase Orders (BPOs) with Variable Payments.Restrictions on Telecommunications Equipment.