  {"id":11556,"date":"2019-01-09T17:08:56","date_gmt":"2019-01-09T17:08:56","guid":{"rendered":"https:\/\/www.rochester.edu\/adminfinance\/finance\/?page_id=11556"},"modified":"2019-10-14T12:05:02","modified_gmt":"2019-10-14T12:05:02","slug":"unallowable-costs-for-federal-reimbursement","status":"publish","type":"page","link":"https:\/\/www.rochester.edu\/adminfinance\/finance\/office-of-research-accounting-and-costing-standards-oracs\/unallowable-costs-for-federal-reimbursement\/","title":{"rendered":"Unallowable Costs for Federal Reimbursement"},"content":{"rendered":"<p>The spend categories below are used to identify costs that are NOT allowed on Federal sponsored program accounts, but may by allowable on other University accounts following University policies and procedures.\u00a0 If a determination has been made that a cost belongs on a sponsored program account, then it is by definition a cost allowed by the sponsor and should be reported in the appropriate spend category.<\/p>\n<p>Additionally, these costs are not reimbursable as Facilities &amp; Administration (F&amp;A) costs (i.e. indirect costs) by the Federal Government.\u00a0 By using these spend categories, the University can quickly identify costs in the indirect pools that are not allowable for reimbursement by the Federal Government and exclude them from the F&amp;A rate calculation.<\/p>\n<p><strong>SC47650<\/strong><strong>\u00a0\u2013 Prizes and Awards<\/strong><\/p>\n<p><strong>SC48050<\/strong><strong>\u00a0\u2013 Memberships Dues Other (in any Civic, Community or Social Organization or Country Club)<\/strong><\/p>\n<p><strong>SC48150 <\/strong><strong>\u2013 Advertising Other<\/strong><\/p>\n<p><strong>SC48850 \u2013 Relocation<\/strong><\/p>\n<p><strong>SC48800 &#8211; Recruitment<\/strong><\/p>\n<p><strong>SC49450<\/strong><strong>\u00a0\u2013 Alcoholic Beverages<\/strong><\/p>\n<p><strong>SC49500<\/strong><strong>\u00a0\u2013 Entertainment<\/strong><\/p>\n<p><strong>SC49700 \u2013 Recruitment Travel<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The spend categories below are used to identify costs that are NOT allowed on Federal sponsored program accounts, but may by allowable on other University accounts following University policies and procedures.\u00a0 If a determination has been made that a cost &hellip; <a href=\"https:\/\/www.rochester.edu\/adminfinance\/finance\/office-of-research-accounting-and-costing-standards-oracs\/unallowable-costs-for-federal-reimbursement\/\">Continued<\/a><\/p>\n","protected":false},"author":16,"featured_media":0,"parent":11446,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-11556","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages\/11556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/comments?post=11556"}],"version-history":[{"count":3,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages\/11556\/revisions"}],"predecessor-version":[{"id":19762,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages\/11556\/revisions\/19762"}],"up":[{"embeddable":true,"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/pages\/11446"}],"wp:attachment":[{"href":"https:\/\/www.rochester.edu\/adminfinance\/finance\/wp-json\/wp\/v2\/media?parent=11556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}