Unallowable Cost Policy: Difference between revisions

From University of Nebraska Medical Center
Jump to navigation Jump to search
VisualWikitext
No edit summary
m (updated http to https on Financial Compliance and Cost Analysis link)
 
(11 intermediate revisions by 3 users not shown)
Line 1: Line 1:
<p>[[Human Resources|Human Resources]] | [[Safety/Security|Safety/Security]] | [[Research Compliance|Research Compliance]] | [[Compliance|Compliance]] | [[Privacy/Information Security|Privacy/Information Security]] | [[Business Operations|Business Operations]] | [[Intellectual Property|Intellectual Property]]</p>
<table style="background:#F8FCFF; text-align:center" width="100%" cellspacing="0" cellpadding="0" border="0">
<p>[[Sponsored Programs]]&nbsp;| [[Direct Cost]]&nbsp;| [[Facilities & Administrative Cost]]&nbsp;| [[Institutional Base Salary]]&nbsp;| [[Unallowable Cost Policy]]&nbsp;| [[Sponsored Project Cost Share]]&nbsp; | [[Effort Certification]]&nbsp; | [[Cost Transfer]]&nbsp; | [[Service Center]]</p>
<tr>
 
<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF"
POLICY NO : '''6103'''<br />
width="20">[[Human Resources]]</td>
 
<td style="border-bottom:2px solid #A3B1BF" width="3">&#160;</td>
EFFECTIVE DATE: '''06/27/02'''
<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">&#160;</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">&#160;</td>
=== Basis of the 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">[[Compliance]]</td>
<td style="border-bottom:2px solid #A3B1BF" width="3">&#160;</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"
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.
width="20">[[Privacy/Information Security]]</td>
 
<td style="border-bottom:2px solid #A3B1BF" width="3">&#160;</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>
=== Purpose of the Policy ===
<td style="border-bottom:2px solid #A3B1BF" width="3">&#160;</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>
<td style="border-bottom:2px solid #A3B1BF" width="3">&#160;</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>
</table>
<br />
[[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 />
Policy No.: '''6103'''<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]].


To establish guidelines for defining and identifying costs which are unallowable for reimbursement from the federal government and other extramural sponsors.
Any questions about these policies should be referred to [https://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis].
 
 
=== 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 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 ===
 
 
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:


       
# 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
#        Graduation ceremonies and other commencement expenses
#        Bad debt expense
#        Internal allocation of interest
#        Fund raising
#        Fines and penalties
#        Costs of professional investment advice
#        Costs of faculty or administrative housing
#        Personal use of institutional automobiles or other property and services
#        Club and civic and community memberships
#        Alumni activities
#        Lobbying
#        Public relations
#        Medical malpractice insurance
#        Meals and travel associated with lobbying, fund raising, alumni activities
#        Entertainment for holidays, retirements and other costs for recruiting, entertaining, and tickets to events
#        Student activities
#        Unrecovered costs (losses) of service centers
#        Costs for prosecuting claims against the federal government
#        Overdrafts on restricted funds
#        Contributions and donations
#        Visas
<br />
<br />
Under certain non-federally funded programs, one or more of the above costs may be allowable.
This page maintained by [mailto:dpanowic@unmc.edu dkp].
 
Unallowable costs are identified and segregated by a combination of the following methods:
 
   
* 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 by sponsored programs personnel in the daily performance of reviewing disbursements made
*    UNMC's formal policy on unallowable costs
 
Any questions about this policy should be referred to Financial Compliance and Cost Analysis.
 
 
This policy contains minor revisions to UNMC Policy #6101, issued on 10/27/02.
This page updated on Tuesday, December 06, 2005, by dkp.

Latest revision as of 10:47, March 31, 2023

Human Resources   Safety/Security   Research Compliance   Compliance   Privacy/Information Security   Business Operations   Intellectual Property   Faculty


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

Policy No.: 6103
Effective Date: 06/27/02

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 Financial Compliance and Cost Analysis.


This page maintained by dkp.

Retrieved from "https://wiki.unmc.edu/index.php?title=Unallowable_Cost_Policy&oldid=13738"