Allowable and Unallowable Cost Policy

For each sponsored research funding opportunity and/or grant, the expenses are reviewed and evaluated for allowability based on the nature of the award and the sponsor’s terms and conditions.  If the ORSP and RF find that the costs are deemed unallowable, they will be reviewed and removed from the award. 

Costs removed from a sponsored award are transferred to the PI. Questions regarding the allowability of costs should be directed to the Office of Research & Sponsored Programs or the Program Administrators at the Research Foundation of CUNY.  Please see the Uniform Guidance Applicable Laws for Allowable and Unallowable Costs: 200.400 Policy Guide, for more policy guidelines regarding allowable and unallowable costs.

On the whole, allowable costs have the following features:

• The costs are necessary, and reasonable, and can be allocated to the specific grant program.
• The costs comply with the restrictions dictated by the grant's terms and conditions, as well as, other applicable federal and state laws and regulations.
• The costs are accounted for consistently and in accordance with generally accepted accounting principles
• The costs have not been apportioned to or utilized to meet cost sharing or matching requirements of any other federal award in - either the current or a prior period - except when allowed by federal law or regulation
• The costs are sufficiently documented, and the net of all applicable credits is applied

The section provides general guidance for the allowability of costs on research, training, and other sponsored work performed by colleges and universities under grants, contracts, and other agreements with the Federal Government. However, the funding opportunity announcement and each sponsor’s guidelines must be consulted for additional cost allowability. 

• It is important to note that these principles apply to all York College sponsored programs unless award documentation explicitly states otherwise.

The Allowable and Unallowable Table outlines general rules for determining allowable costs for research, training, and other sponsored activities at colleges and universities funded through Federal grants, contracts, and agreements. However, any additional sponsor guidelines and the funding announcement must also be checked, as they may further specify allowable costs.

• Notably, these principles apply to all York College sponsored programs unless the award terms state otherwise.