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Research at UH Hilo

Common Costs For Extramural Awards

Common Costs Incurred on Extramural Awards

Item of Cost Allowability Direct (D)/
Indirect (I)		 2 CFR 200 reference RCUH / UH (AP)
Advertising and public relations CA D 200.421
Advisory councils CA D 200.422
Alcoholic beverages U 200.423 AP 8.265
Alumni/ae activities U 200.424
Audit services CA D/I 200.425 AP 8.230, 8.245
Bad debts U 200.426 AP 12.412
Bonding costs A D/I 200.427 AP 8.245
Collections of improper payments A D/I 200.428
Commencement and convocation CA I 200.429
Compensation - personal services CA D/I 200.430 RCUH3.300, AP 9.205, 9.210, 12.408
Compensation - fringe benefits CA D/I 200.431 RCUH 3.500, AP 9.205, 9.210
Computing devices – laptops, tablets, smart phones CA D AP 8.509
Conferences CA D 200.432 AP 8.265
Contingency provisions CA D 200.428
Contributions and donations U 200.434 AP 8.225
Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements CA D 200.435 AP 8.230, 8.245
Depreciation CA I 200.436 AP 8.550
Employee health and welfare costs A D 200.437 AP 9.690, 9.775
Entertainment U 200.438
Fines, penalties, damages and other settlements CA D 200.441 AP 8.225
Fund raising and investment management costs U 200.442 AP 8.375
Gains and losses on disposition of depreciable assets A D 200.443 AP 8.543
Goods or services for personal use U 200.445 AP 8.225
Idle facilities & idle capacity CA D 200.446
Insurance and indemnification CA D 200.447 AP 8.265
Intellectual property CA D 200.448
Interest CA D 200.449
Leis CA D AP 8.265
Lobbying U 200.450
Losses on other awards or contracts U 200.451
Maintenance and repair costs CA D 200.452 AP 8.265
Materials and supplies costs, including costs of computing devices (essential and allocable but not solely dedicated) A D 200.453 AP 8.265, 8.509
Meals and Refreshments CA D 200.432 AP 8.265
Memberships, subscriptions, and professional activity costs CA D 200.454 AP 8.225, 8.265
Organization costs U 200.455
Participant support costs A D 200.456
Plant and security costs A D 200.457 AP 8.265
Pre-award costs CA D/I 200.458
Professional service costs CA D 200.459 RCUH 2.210, 2.204, AP 8.230, AP 8.245, AP 8.246
Proposal costs CA I 200.460
Publication and printing costs A D/I 200.461 AP 8.265
Rearrangement and reconversion A D/I 200.462 AP 8.265, 8.281
Recruiting costs CA D 200.463 AP 9.540
Relocation costs of employees CA D 200.464 AP 8.863
Rental costs of real property and equipment CA D 200.465 RCUH 2.211, AP 8.265
Scholarships and student aid costs A D 200.466 RP 6.2xx, EP 6.2xx
Selling and marketing costs CA D 200.467
Specialized service facilities A D/I 200.468 AP 12.204
Student activity costs CA D 200.469 RP 7.2xx, EP 6.2xx
Taxes CA D/I 200.470
Termination costs CA D 200.471
Training and education costs A D 200.472
Transportation costs CA D/I 200.473 AP 8.852
Travel CA D 200.474 RCUH 2.600, AP 8.265, 8.851, 8.852
A
generally allowable
CA
conditionally allowable
U
generally unallowable
Note
Per RCUH 2.001 Overview – “When a transaction is processed through the RCUH, the UH APMs or sponsored agreements shall apply where RCUH Procurement & Disbursing policies are silent.” See also RCUH 2.003 Roles and Responsibilities for designated responsibilities of the PI & Project, FA and RCUH, UH AP 8.200 Overview, AP 8.220 General Principles and 8.290 Requirements of Federally Funded Purchases.