Allowable Costs

Penn State is required to abide by 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG). A Summary of Penn State's obligations under the UG can be found in RA10 (Costing Principles for Sponsored Awards).  

A description of standard cost categories can be found in RA21 (Development of Proposal Budget).

FNG05 provides a list of certain costs which are NOT allowable on federal funds. See Attachment B of FNG05 for a list organized by university object code.

Some costs are allowable under certain conditions but not others (e.g., clerical salaries, office supplies, photocopies, communication costs, mail services, memberships, subscriptions, general purpose equipment, and furniture). Please refer to Penn State's Cost Accounting Standards FAQ for guidance regarding when these costs can and cannot be charged. Further guidance on this issue can be found in RAG01 (Departmental Administration Costs).