The Uniform Guidance (UG) to Federal agencies on government-wide policies and procedures for the award and
administration of grants and agreements.
APSU ORSP classifies a collaborator as asubrecipient or a contractor on a case by case basis using these guidelines. The Federal awarding agency may require recipients to comply with additional guidance
to support these determinations provided such guidance does not conflict with any
other provisions or policies.
Direct costs are those costs that can be identified specifically with a particular final cost
objective, such as a Federal award, or other internally or externally funded activity,
or that can be directly assigned to such activities relatively easily with a high
degree of accuracy. Costs incurred for the same purpose in like circumstances must be treated consistently
as either direct or indirect (F&A) costs. See also § 200.405.
Indirect (F&A) costs are those that are incurred for common or joint objectives and therefore cannot be
identified readily and specifically with a particular sponsored project, an instructional
activity, or any other institutional activity. Costs incurred for the same purpose in like circumstances must be treated consistently
as either direct or indirect (F&A) costs.
Allowable Costs:
An allowable cost meets the following conditions:
The cost is reasonable (passes prudent person test)
The cost is allocable (sponsored project benefits from the expenditure)
The expense is treated consistently
The cost is allowable as defined by UG or per the terms and conditions of the sponsored
project*
*Specific award terms and conditions take precedence over the provisions of UG.
Unallowable Costs:
An unallowable cost is an expense that can’t be paid by your sponsored project. These
costs are often explicitly disallowed by UG or university or state policy. APSU is charged with identifying and removing such costs before proposal submission,
award billing or reporting. APSU has a multi-tiered approval process for checking
unallowable costs.