The Office of the Controller, in partnership with Contracts & Grants Administration and Project Portfolio Financial Management, has developed an expenditure general allowability table for Contract and Grant expenditures based upon the Code of Federal Regulations 200 (“CFR200”), Subpart E – Cost Principles. This is in response to UC Merced’s recent NSF audit findings regarding expenditure control enhancements to ensure only allowable costs are charged to extramural funds.
The table linked below provides a “Generally Allowable” Yes or No flag indicating if the expenditure type is allowable as documented in CFR200 with a specific CFR section reference, if applicable. This table can be used in tandem with the Expenditure Allowability Grid when determining if a cost is allowable on the applicable award fund source.
When utilizing the table, please note the following:
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Fund Managers (e.g. Principal Investigators and Research Administrators) are ultimately responsible for ensuring expenditures charged to an award are allowable per the award’s executed agreement. If the table differs from the agreed upon terms regarding expenditure allowability, the executed agreement supersedes this table.
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The Yes/No indicator is based on general allowability per CFR200. Some Expenditure Types are unallowable unless there’s “Sponsor exception” or “prior approval”. These Expense Types have been flagged as N for general allowability.
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If the Expenditure Type is explicitly referenced/discussed in CFR200, the specific CFR section was noted next to the applicable Expenditure Type.
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If the Expenditure Type is not explicitly referenced/discussed in CFR200, the standard CFR section for “Direct Costs” – CFR200.413 - was noted next to the applicable Expenditure Type.
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If the Expenditure Type is factored into F&A, the Expenditure Type has been flagged as N. It is also noted as “F&A” or has the CFR section where the cost inclusion in F&A is referenced in CFR200.
CFR200 Expenditure Type General Allowability Table: Click HERE
Questions regarding this matter may be directed to Assistant Controller, Kelli Maxey, at kmaxey@ucmerced.edu.
