Unallowable Cost Policy - Revision history

Afaylor: updated http to https on Financial Compliance and Cost Analysis link

2023-03-31T16:47:15Z

updated http to https on Financial Compliance and Cost Analysis link

← Older revision		Revision as of 11:47, March 31, 2023
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	UNMC Policy No. 6103, Unallowable Cost Policy, has been deleted, effective 11/21/17. The contents of that policy have been incorporated into UNMC Policy No. 6100, [[Sponsored Programs Costing]].		UNMC Policy No. 6103, Unallowable Cost Policy, has been deleted, effective 11/21/17. The contents of that policy have been incorporated into UNMC Policy No. 6100, [[Sponsored Programs Costing]].

	Any questions about these policies should be referred to [~~http~~://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis].		Any questions about these policies should be referred to [https://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis].
	<br />		<br />

	<br />		<br />
	This page maintained by [mailto:dpanowic@unmc.edu dkp].		This page maintained by [mailto:dpanowic@unmc.edu dkp].

Afaylor: add Faculty tab and Facilities and Administrative Cost | Unallowable Cost Policy

2019-08-07T19:18:18Z

add Faculty tab and Facilities and Administrative Cost | Unallowable Cost Policy

← Older revision		Revision as of 14:18, August 7, 2019
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	<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"		<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"
	width="20">[[Intellectual Property]]</td>		width="20">[[Intellectual Property]]</td>
			<td style="border-bottom:2px solid #A3B1BF" width="3"> </td>
			<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"
			width="20">[[Faculty]]</td>
	</tr>		</tr>
	</table>		</table>
	<br />		<br />
	[[Sponsored Programs]] \| [[~~Direct Cost~~]] \| [[Facilities and Administrative Cost]] \| [[Institutional Base Salary]] \| [[Unallowable Cost Policy]] \| [[Sponsored Project Cost Share]] \| [[Effort Certification]] \| [[Cost Transfer]] \| [[Service Center]] \| [[Subrecipient Policy]]		[[Sponsored Programs]] \| [[Sponsored Programs Costing]] \| [[Facilities and Administrative Cost]] \| [[Institutional Base Salary]] \| [[Unallowable Cost Policy]] \| [[Sponsored Project Cost Share]] \| [[Effort Certification]] \| [[Cost Transfer]] \| [[Service Center]] \| [[Subrecipient Policy]]
	<br /><br />		<br /><br />
	Policy No.: '''6103'''<br />		Policy No.: '''6103'''<br />
	Effective Date: '''06/27/02'''<br />		Effective Date: '''06/27/02'''<br />


	UNMC Policy No. 6103, Unallowable Cost Policy, has been deleted, effective 11/21/17. The contents of that policy have been incorporated into UNMC Policy No. 6100, [[Sponsored Programs Costing]].		UNMC Policy No. 6103, Unallowable Cost Policy, has been deleted, effective 11/21/17. The contents of that policy have been incorporated into UNMC Policy No. 6100, [[Sponsored Programs Costing]].

Dpanowic at 14:55, November 21, 2017

2017-11-21T14:55:03Z

@@ Line 27: / Line 27: @@
 Policy No.: '''6103'''<br />
 Effective Date: '''06/27/02'''<br />
-== Policy ==
-The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br />
+UNMC Policy No. 6103, Unallowable Cost Policy, has been deleted, effective 11/21/17. The contents of that policy have been incorporated into UNMC Policy No. 6100, [[Sponsored Programs Costing]].
 <br />
 <br />
 This page maintained by [mailto:dpanowic@unmc.edu dkp].

Afaylor: /* Definition */

2017-04-05T20:49:28Z

Definition

← Older revision		Revision as of 15:49, April 5, 2017
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	To establish guidelines for defining and identifying costs which are unallowable for reimbursement from the federal government and other extramural sponsors.		To establish guidelines for defining and identifying costs which are unallowable for reimbursement from the federal government and other extramural sponsors.
	== Definition ==		== Definition ==
	Unallowable costs are defined by UNMC a those expenses which are not reimbursable under the terms and conditions of federally sponsored agreements and/or those specifically identified as unallowable in ~~[http://www.whitehouse.gov/omb/circulars_a021_2004/#j~~ Section J of OMB Circular A-21]. In the event a discrepancy exists between the provisions of OMB Circular A-21 and those specified within the sponsored program, the program provisions will prevail.		Unallowable costs are defined by UNMC a those expenses which are not reimbursable under the terms and conditions of federally sponsored agreements and/or those specifically identified as unallowable in Section J of OMB Circular A-21. In the event a discrepancy exists between the provisions of OMB Circular A-21 and those specified within the sponsored program, the program provisions will prevail.

	== Policy ==		== Policy ==
	The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br />		The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br />

Afaylor: /* Additional Information */

2017-04-05T20:49:06Z

Additional Information

← Older revision		Revision as of 15:49, April 5, 2017
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	*UNMC's formal policy on unallowable costs		*UNMC's formal policy on unallowable costs
	==Additional Information==		==Additional Information==
	Any questions about this policy should be referred to [~~http~~://info.unmc.edu/~~dept~~/fincompliance/ Financial Compliance and Cost Analysis].		Any questions about this policy should be referred to [https://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis].
	<br />		<br />
	<br />		<br />
	This page maintained by [mailto:dpanowic@unmc.edu dkp].		This page maintained by [mailto:dpanowic@unmc.edu dkp].

Dpanowic at 17:45, February 19, 2016

2016-02-19T17:45:55Z

← Older revision		Revision as of 12:45, February 19, 2016
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	</table>		</table>
	<br />		<br />
	[[Sponsored Programs]] \| [[Direct Cost]] \| [[Facilities & Administrative Cost]] \| [[Institutional Base Salary]] \| [[Unallowable Cost Policy]] \| [[Sponsored Project Cost Share]] \| [[Effort Certification]] \| [[Cost Transfer]] \| [[Service Center]] \| [[Subrecipient Policy]]		[[Sponsored Programs]] \| [[Direct Cost]] \| [[Facilities and Administrative Cost]] \| [[Institutional Base Salary]] \| [[Unallowable Cost Policy]] \| [[Sponsored Project Cost Share]] \| [[Effort Certification]] \| [[Cost Transfer]] \| [[Service Center]] \| [[Subrecipient Policy]]
	<br /><br />		<br /><br />
	Policy No.: '''6103'''<br />		Policy No.: '''6103'''<br />

Dpanowic at 19:02, January 17, 2013

2013-01-17T19:02:59Z

← Older revision		Revision as of 14:02, January 17, 2013
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	Effective Date: '''06/27/02'''<br />		Effective Date: '''06/27/02'''<br />
	Revised Date: '''12/06/05'''<br />		Revised Date: '''12/06/05'''<br />
	Reviewed Date: '''12/06/05'''<br />		Reviewed Date: '''01/17/13'''<br />
	<br />		<br />
	<big>'''Unallowable Cost Policy'''</big>		<big>'''Unallowable Cost Policy'''</big>

Dpanowic at 19:21, January 16, 2013

2013-01-16T19:21:13Z

← Older revision		Revision as of 14:21, January 16, 2013
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	To establish guidelines for defining and identifying costs which are unallowable for reimbursement from the federal government and other extramural sponsors.		To establish guidelines for defining and identifying costs which are unallowable for reimbursement from the federal government and other extramural sponsors.
	== Definition ==		== Definition ==
	Unallowable costs are defined by UNMC a those expenses which are not reimbursable under the terms and conditions of federally sponsored agreements and/or those specifically identified as unallowable in ~~Section J of~~ [http://www.whitehouse.gov/omb/~~circulars~~ OMB Circular] A-21. In the event a discrepancy exists between the provisions of OMB Circular A-21 and those specified within the sponsored program, the program provisions will prevail.		Unallowable costs are defined by UNMC a those expenses which are not reimbursable under the terms and conditions of federally sponsored agreements and/or those specifically identified as unallowable in [http://www.whitehouse.gov/omb/circulars_a021_2004/#j Section J of OMB Circular A-21]. In the event a discrepancy exists between the provisions of OMB Circular A-21 and those specified within the sponsored program, the program provisions will prevail.
	== Policy ==		== Policy ==
	The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br />		The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br />

Dpanowic at 16:47, January 15, 2013

2013-01-15T16:47:16Z

← Older revision		Revision as of 11:47, January 15, 2013
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	[[Sponsored Programs]] \| [[Direct Cost]] \| [[Facilities & Administrative Cost]] \| [[Institutional Base Salary]] \| [[Unallowable Cost Policy]] \| [[Sponsored Project Cost Share]] \| [[Effort Certification]] \| [[Cost Transfer]] \| [[Service Center]] \| [[Subrecipient Policy]]		[[Sponsored Programs]] \| [[Direct Cost]] \| [[Facilities & Administrative Cost]] \| [[Institutional Base Salary]] \| [[Unallowable Cost Policy]] \| [[Sponsored Project Cost Share]] \| [[Effort Certification]] \| [[Cost Transfer]] \| [[Service Center]] \| [[Subrecipient Policy]]
	<br /><br />		<br /><br />
			Policy No.: '''6103'''<br />
			Effective Date: '''06/27/02'''<br />
	~~POLICY NO~~ : '''6103'''<br />		Revised Date: '''12/06/05'''<br />
	~~EFFECTIVE DATE~~: '''06/27/02'''<br />		Reviewed Date: '''12/06/05'''<br />
			<br />
			<big>'''Unallowable Cost Policy'''</big>
	=== Basis of the Policy ===		== Basis of the Policy ==

	It is the policy of the University of Nebraska Medical Center (UNMC) to comply with the federal government’s regulations for funding of projects from external sources, including the federal government. These regulations state that certain costs are not reimbursable under the terms and conditions of the awarding agency.		It is the policy of the University of Nebraska Medical Center (UNMC) to comply with the federal government’s regulations for funding of projects from external sources, including the federal government. These regulations state that certain costs are not reimbursable under the terms and conditions of the awarding agency.
			== Purpose of the Policy ==
	=== Purpose of the Policy ===

	To establish guidelines for defining and identifying costs which are unallowable for reimbursement from the federal government and other extramural sponsors.		To establish guidelines for defining and identifying costs which are unallowable for reimbursement from the federal government and other extramural sponsors.
			== Definition ==
	=== Definition ===

	Unallowable costs are defined by UNMC a those expenses which are not reimbursable under the terms and conditions of federally sponsored agreements and/or those specifically identified as unallowable in Section J of [http://www.whitehouse.gov/omb/circulars OMB Circular] A-21. In the event a discrepancy exists between the provisions of OMB Circular A-21 and those specified within the sponsored program, the program provisions will prevail.		Unallowable costs are defined by UNMC a those expenses which are not reimbursable under the terms and conditions of federally sponsored agreements and/or those specifically identified as unallowable in Section J of [http://www.whitehouse.gov/omb/circulars OMB Circular] A-21. In the event a discrepancy exists between the provisions of OMB Circular A-21 and those specified within the sponsored program, the program provisions will prevail.
			== Policy ==
	=== Policy ===

	The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br />		The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br />
	<br />		<br />
	Typically, unallowable costs include:		Typically, unallowable costs include:
			*Advertising-including radio, television, exhibits, promotional items, production of internal newsletters and magazines. Advertising costs for patient recruitment and fellowship and training programs are allowable.
	# Advertising-including radio, television, exhibits, promotional items, production of internal newsletters and magazines. Advertising costs for patient recruitment and fellowship and training programs are allowable.		*Alcoholic beverages
	# Alcoholic beverages		*Graduation ceremonies and other commencement expenses
	# Graduation ceremonies and other commencement expenses		*Bad debt expense
	# Bad debt expense		*Internal allocation of interest
	# Internal allocation of interest		*Fund raising
	# Fund raising		*Fines and penalties
	# Fines and penalties		*Costs of professional investment advice
	# Costs of professional investment advice		*Costs of faculty or administrative housing
	# Costs of faculty or administrative housing		*Personal use of institutional automobiles or other property and services
	# Personal use of institutional automobiles or other property and services		*Club and civic and community memberships
	# Club and civic and community memberships		*Alumni activities
	# Alumni activities		*Lobbying
	# Lobbying		*Public relations
	# Public relations		*Medical malpractice insurance
	# Medical malpractice insurance		*Meals and travel associated with lobbying, fund raising, alumni activities
	# Meals and travel associated with lobbying, fund raising, alumni activities		*Entertainment for holidays, retirements and other costs for recruiting, entertaining, and tickets to events
	# Entertainment for holidays, retirements and other costs for recruiting, entertaining, and tickets to events		*Student activities
	# Student activities		*Unrecovered costs (losses) of service centers
	# Unrecovered costs (losses) of service centers		*Costs for prosecuting claims against the federal government
	# Costs for prosecuting claims against the federal government		*Overdrafts on restricted funds
	# Overdrafts on restricted funds		*Contributions and donations
	# Contributions and donations		*Visas
	# Visas		Under certain non-federally funded programs, one or more of the above costs may be allowable.<br /><br />
	~~<br />~~
	Under certain non-federally funded programs, one or more of the above costs may be allowable.

	Unallowable costs are identified and segregated by a combination of the following methods:		Unallowable costs are identified and segregated by a combination of the following methods:
			*Separate accounts contained within the formal accounting records
	* Separate accounts contained within the formal accounting records		*Reviews of expenses conducted as part of the development of the facilities and administrative (F&A) proposal
	* Reviews of expenses conducted as part of the development of the facilities and administrative (F&A) proposal		*Reviews of expenses conducted by sponsored programs personnel in the daily performance of reviewing disbursements made
	* Reviews of expenses conducted by sponsored programs personnel in the daily performance of reviewing disbursements made		*UNMC's formal policy on unallowable costs
	* UNMC's formal policy on unallowable costs		==Additional Information==
			Any questions about this policy should be referred to [http://info.unmc.edu/dept/fincompliance/ Financial Compliance and Cost Analysis].
	Any questions about this policy should be referred to [http://info.unmc.edu/fincompliance Financial Compliance and Cost Analysis].		<br />
			<br />
			This page maintained by [mailto:dpanowic@unmc.edu dkp].
	~~This policy contains minor revisions to UNMC Policy #6101, issued on 10~~/~~27/02.~~
	This page ~~updated on Tuesday, December 06, 2005,~~ by [~~http://~~mailto:dpanowic@~~unmcnotes.~~unmc.edu dkp].

Afaylor at 20:24, October 11, 2012

2012-10-11T20:24:21Z

← Older revision		Revision as of 15:24, October 11, 2012
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	[[Human Resources]] \| [[Safety/Security]] ~~\| '''~~[[Research Compliance]]~~''' \|~~ [[Compliance]] \| [[Privacy/Information Security]] \| [[Business Operations]] \| [[Intellectual Property]]		<table style="background:#F8FCFF; text-align:center" width="100%" cellspacing="0" cellpadding="0" border="0">
	<br /><br />		<tr>
	[[Sponsored Programs]] \| [[Direct Cost]] \| [[Facilities & Administrative Cost]] \| [[Institutional Base Salary]] \| [[Unallowable Cost Policy]] \| [[Sponsored Project Cost Share]] \| [[Effort Certification]] \| [[Cost Transfer]] \| [[Service Center]] \| [[Subrecipient Policy]]		<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"
			width="20">[[Human Resources]]</td>
			<td style="border-bottom:2px solid #A3B1BF" width="3"> </td>
			<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"
			width="20">[[Safety/Security]] </td>
			<td style="border-bottom:2px solid #A3B1BF" width="3"> </td>
			<td style="padding:0.5em; background-color:white; line-height:0.95em; border:solid 2px #A3B1BF; border-bottom:0; font-weight:bold;" width="20">[[Research Compliance]] </td>
			<td style="border-bottom:2px solid #A3B1BF" width="3"> </td>
			<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"
			width="20">[[Compliance]]</td>
			<td style="border-bottom:2px solid #A3B1BF" width="3"> </td>
			<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"
			width="20">[[Privacy/Information Security]]</td>
			<td style="border-bottom:2px solid #A3B1BF" width="3"> </td>
			<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"
			width="20">[[Business Operations]]</td>
			<td style="border-bottom:2px solid #A3B1BF" width="3"> </td>
			<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"
			width="20">[[Intellectual Property]]</td>
			</tr>
			</table>
			<br />
			[[Sponsored Programs]] \| [[Direct Cost]] \| [[Facilities & Administrative Cost]] \| [[Institutional Base Salary]] \| [[Unallowable Cost Policy]] \| [[Sponsored Project Cost Share]] \| [[Effort Certification]] \| [[Cost Transfer]] \| [[Service Center]] \| [[Subrecipient Policy]]
	<br /><br />		<br /><br />


	POLICY NO : '''6103'''<br />		POLICY NO : '''6103'''<br />
			EFFECTIVE DATE: '''06/27/02'''<br />
	EFFECTIVE DATE: '''06/27/02'''




	~~=== Basis of the Policy ===~~



	It is the policy of the University of Nebraska Medical Center (UNMC) to comply with the federal government’s regulations for funding of projects from external sources, including the federal government. These regulations state that certain costs are not reimbursable under the terms and conditions of the awarding agency.



	~~=== Purpose of the Policy ===~~



	~~To establish guidelines for defining and identifying costs which are unallowable for reimbursement from~~ the ~~federal government and other extramural sponsors.~~		=== Basis of the Policy ===

			It is the policy of the University of Nebraska Medical Center (UNMC) to comply with the federal government’s regulations for funding of projects from external sources, including the federal government. These regulations state that certain costs are not reimbursable under the terms and conditions of the awarding agency.

	=== ~~Definition~~ ===		=== Purpose of the Policy ===

			To establish guidelines for defining and identifying costs which are unallowable for reimbursement from the federal government and other extramural sponsors.

	Unallowable costs are defined by UNMC a those expenses which are not reimbursable under the terms and conditions of federally sponsored agreements and/or those specifically identified as unallowable in Section J of [http://www.whitehouse.gov/omb/circulars OMB Circular] A-21. In the event a discrepancy exists between the provisions of OMB Circular A-21 and those specified within the sponsored program, the program provisions will prevail.		=== Definition ===

			Unallowable costs are defined by UNMC a those expenses which are not reimbursable under the terms and conditions of federally sponsored agreements and/or those specifically identified as unallowable in Section J of [http://www.whitehouse.gov/omb/circulars OMB Circular] A-21. In the event a discrepancy exists between the provisions of OMB Circular A-21 and those specified within the sponsored program, the program provisions will prevail.

	=== Policy ===		=== Policy ===



	The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br />		The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br />
	<br />		<br />
	Typically, unallowable costs include:		Typically, unallowable costs include:


	# Advertising-including radio, television, exhibits, promotional items, production of internal newsletters and magazines. Advertising costs for patient recruitment and fellowship and training programs are allowable.		# Advertising-including radio, television, exhibits, promotional items, production of internal newsletters and magazines. Advertising costs for patient recruitment and fellowship and training programs are allowable.
Line 72:		Line 76:

	Unallowable costs are identified and segregated by a combination of the following methods:		Unallowable costs are identified and segregated by a combination of the following methods:


	* Separate accounts contained within the formal accounting records		* Separate accounts contained within the formal accounting records
Line 80:		Line 83:

	Any questions about this policy should be referred to [http://info.unmc.edu/fincompliance Financial Compliance and Cost Analysis].		Any questions about this policy should be referred to [http://info.unmc.edu/fincompliance Financial Compliance and Cost Analysis].



	This policy contains minor revisions to UNMC Policy #6101, issued on 10/27/02.		This policy contains minor revisions to UNMC Policy #6101, issued on 10/27/02.
	This page updated on Tuesday, December 06, 2005, by [http://mailto:dpanowic@unmcnotes.unmc.edu dkp].		This page updated on Tuesday, December 06, 2005, by [http://mailto:dpanowic@unmcnotes.unmc.edu dkp].