University of Denver - Office of Research and Sponsored Programs

All grant/contract expenditures must be based on the cost principles outlined in the Office of Management Budget Circular A-21 guidelines. Allowable costs can be charged to the grant fund, however, unallowable costs must be charged to the department. Following is a list of unallowable costs listed in OMB Circular A-21:

Advertising and Public Relations Costs
Alcohol
Alumni Activities
Bad Debt
Commencement and Convocation Costs
Contingency Provisions
Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringement
Donations and Contributions
Entertainment Costs
Fines and Penalties
Fund Raising and Investment Costs
Goods or Services for Personal Use
Housing and Personal Living Expenses
Idle Facilities and Idle Capacity
Interest
Lobbying
Losses on Other Sponsored Agreements or Contracts
Pre-agreement Costs unless allowed by Sponsor
Selling and Marketing
Student Activity Costs

Office of Research and Sponsored Programs (ORSP)