Allowable Grant Charges

Item No.	Description of Cost	Uniform Guidance	Allowable as a Direct Cost	Direct Cost Allowable - Needs Sponsor/University Approval	"Special Circumstances" must exist to be a Direct Cost	Allowable as a part of F&A Cost	Unallowable Cost
Item No. 1	Description of Cost Advertising and Public Relations Costs	UniformGuidance J-1	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Recruitment of Personnel	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Procurement of Goods and Services (Purchasing Dept.)	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost Disposal of Scrap or Surplus Materials	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Advertising / Public Relations Costs - Project Specific	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Public Relations, Promotional Items, Memorabilia	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 2	Description of Cost Alcoholic Beverages	UniformGuidance J-2	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 3	Description of Cost Alumni Activities	UniformGuidance J-3	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 4	Description of Cost Bad Debts	UniformGuidance J-4	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 5	Description of Cost Civil Defense Costs	UniformGuidance J-5	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Civil Defense Measures Undertaken on FAU's Premises	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost Civil Defense Projects Not on FAU's Premises	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 6	Description of Cost Commencement and Convocation Costs	UniformGuidance J-6	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 7	Description of Cost Communication Costs	UniformGuidance J-7	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Long Distance & International Phone Calls	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Local Telephone Costs, Cell Phones, Pagers, Equipment Installation	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost     Generally	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost     If "Special Circumstances" Exist	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost X	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Postage	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost     Generally	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost     If "Special Circumstances" Exist	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost X	Allowableas a partof F&A Cost	UnallowableCost
Item No. 8	Description of Cost Compensation for Personal Services (Using Base Salary Rate)	UniformGuidance J-8	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Additional Compensation (Over-Load Pay)	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Technical	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Administrative and Clerical	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost     Generally	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost     If supporting a Major Project	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost X	Allowableas a partof F&A Cost	UnallowableCost
Item No. 9	Description of Cost Contingency Provisions	UniformGuidance J-9	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 10	Description of Cost Deans of Faculty and Graduate Schools	UniformGuidance J-10	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 11	Description of Cost Defense and Prosecution of Criminal Proceedings, Claims, Appeals and Patent Infringement	UniformGuidance J-11	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 12	Description of Cost Depreciation and Use Allowances	UniformGuidance J-12	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 13	Description of Cost Donations and Contributions	UniformGuidance J-13	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 14	Description of Cost Employee Morale, Health, and Welfare Costs and Credits	UniformGuidance J-14	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 15	Description of Cost Entertainment Costs	UniformGuidance J-15	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 16	Description of Cost Equipment and Other Capital Expenditures	UniformGuidance J-16	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost General Purpose Equipment	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost     Generally	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost     If "Special Circumstances" Exist	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost X	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Technical/Scientific Equipment	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 17	Description of Cost Executive Lobbying Costs	UniformGuidance J-17	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 18	Description of Cost Fines and Penalties	UniformGuidance J-18	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 19	Description of Cost Goods and Services for Personal Use	UniformGuidance J-19	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 20	Description of Cost Housing and Personal Living Expenses	UniformGuidance J-20	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 21	Description of Cost Insurance and Indemnification	UniformGuidance J-21	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Insurance Required or Approved Pursuant to the Sponsored Agreement	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Insurance Against Defects	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 22	Description of Cost Interest, Fund Raising, and Investment Management Costs	UniformGuidance J-22	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Fund Raising	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No.	Description of Cost Costs of Investment Counseling To Enhance Income	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No.	Description of Cost Costs Related to the Custody of Money and Securities	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 23	Description of Cost Labor Relations Costs	UniformGuidance J-23	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 24	Description of Cost Lobbying	UniformGuidance J-24	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 25	Description of Cost Losses on Other Sponsored Agreements or Contracts	UniformGuidance J-25	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 26	Description of Cost Maintenance and Repair Costs	UniformGuidance J-26	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost General Purpose	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost Project Specific	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 27	Description of Cost Material Costs	UniformGuidance J-27	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Technical	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Office Supplies	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost     Generally	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost     If "Special Circumstances" Exist	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost X	Allowableas a partof F&A Cost	UnallowableCost
Item No. 28	Description of Cost Memberships, Subscriptions and Professional Activity Costs	UniformGuidance J-28	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Costs for FAU's Membership in Business, Technical & Prof. Organizations	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost     Generally	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost     If "Special Circumstances" Exist	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost X	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Costs of FAU's Subscriptions to Business, Professional & Tech. Periodicals	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost     Generally	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost     If "Special Circumstances" Exist	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost X	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Costs of Meetings and Conferences for Disseminating Tech Information	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Costs of Memberships in Civic or Community Organizations	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No.	Description of Cost Costs of Memberships in Social or Dining Clubs	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 29	Description of Cost Patent Costs	UniformGuidance J-29	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 30	Description of Cost Plant Security Costs	UniformGuidance J-30	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 31	Description of Cost Preagreement Costs	UniformGuidance J-31	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 32	Description of Cost Professional Services Costs	UniformGuidance J-32	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 33	Description of Cost Profits & Losses on Disposition of Plant Equipment & Other Capital Assets	UniformGuidance J-33	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 34	Description of Cost Proposal Costs	UniformGuidance J-34	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 35	Description of Cost Rearrangement and Alteration Costs	UniformGuidance J-35	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost General Purpose	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost Project Specific	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 36	Description of Cost Reconversion Costs	UniformGuidance J-36	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 37	Description of Cost Recruiting Costs	UniformGuidance J-37	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Costs of Help Wanted Advertising	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Operating Costs of an Employment Office (Personnel Services)	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost Travel Costs of Employees While Engaged in Recruiting Personnel	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Travel Costs of Applicants for Interviews for Prospective Employment	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Relocation Costs Incurred Incident to Recruitment of New Employees	UniformGuidance	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Costs of Help Wanted Advertising that is in Color or is Excessive in Size	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 38	Description of Cost Rental Costs of Building and Equipment	UniformGuidance J-38	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 39	Description of Cost Royalties and Other Costs for Use of Patents	UniformGuidance J-39	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 40	Description of Cost Sabbatical Leave Costs (Provided the Institution has a Uniform Policy)	UniformGuidance J-40	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No. 41	Description of Cost Scholarships and Student Aid Costs	UniformGuidance J-41	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 42	Description of Cost Selling and Marketing	UniformGuidance J-43	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 43	Description of Cost Severance Pay	UniformGuidance J-44	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost     Generally	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost X	UnallowableCost
Item No.	Description of Cost Costs in Excess of FAU's Normal Severance Pay Policy	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 44	Description of Cost Specialized Service Facility (Service Center)	UniformGuidance J-44	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 45	Description of Cost Student Activity Cost	UniformGuidance J-45	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost Costs Incurred for Intramural Activities, Student Publications, Student Clubs, or Other Student Activities	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No.	Description of Cost Project Specific	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 46	Description of Cost Taxes	UniformGuidance J-46	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No.	Description of Cost     Generally	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No.	Description of Cost     Project Specific	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 47	Description of Cost Transportation Costs (Freight)	UniformGuidance J-47	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 48	Description of Cost Travel Costs	UniformGuidance J-48	Allowableas aDirectCost X	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 49	Description of Cost Termination Costs Applicable to Sponsor Agreement	UniformGuidance J-49	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost
Item No. 50	Description of Cost (Board of) Trustees Travel and Subsistence Costs	UniformGuidance J-50	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost X
Item No. 51	Description of Cost Subcontracts - Per Uniform Guidance	UniformGuidance	Allowableas aDirectCost	DirectCostAllowable -NeedsSponsor/UniversityApproval X	"SpecialCircumstances"must exist tobe a Direct Cost	Allowableas a partof F&A Cost	UnallowableCost