to mention a particular item of cost is not intended to imply that it is either allowable or unallowable; rather, determination of allowability in each case should be based on the treatment provided for similar or related items of cost and the principles described in 2 CFR sections 200.402 through 200.411. List of Selected Items of Cost Contained in 2 CFR part 200 The following exhibit provides a listing of selected items of cost contained in the cost principles in 2 CFR part 200, subpart E. Several cost items are unique to one type of entity (e.g., commencement and convocation costs are applicable only to IHEs). The exhibit lists the selected items of cost along with a brief description of their allowability. The reader is strongly cautioned not to rely exclusively on the summary but to place primary reliance on the referenced 2 CFR part 200 text. Selected Items of Cost - Exhibit 1 Items of Cost not Uniform Items of Cost Treated States, Local Institutions of Selected Cost Guidance Requiring Nonprofit the Governments, Higher Item General Prior Organizations Same Indian Tribes Education Reference Approval Across Entities Advertising Allowable Allowable with Allowable with and public §200.421 with restrictions restrictions relations costs restrictions Allowable Advisory Allowable with Allowable with §200.422 with councils restrictions restrictions restrictions Alcoholic §200.423 Unallowable Unallowable Unallowable beverages Not Alumni/ae Not specifically §200.424 Unallowable specifically X activities addressed addressed Allowable Allowable with Allowable with Audit services §200.425 with restrictions restrictions restrictions Bad debts §200.426 Unallowable Unallowable Unallowable Allowable Allowable with Allowable with Bonding costs §200.427 with restrictions restrictions restrictions Collection of improper §200.428 Allowable Allowable Allowable payments
to mention a particular item of cost is not intended to imply that it is either allowable or unallowable; rather, determination of allowability in each case should be based on the treatment provided for similar or related items of cost and the principles described in 2 CFR sections 200.402 through 200.411. List of Selected Items of Cost Contained in 2 CFR part 200 The following exhibit provides a listing of selected items of cost contained in the cost principles in 2 CFR part 200, subpart E. Several cost items are unique to one type of entity (e.g., commencement and convocation costs are applicable only to IHEs). The exhibit lists the selected items of cost along with a brief description of their allowability. The reader is strongly cautioned not to rely exclusively on the summary but to place primary reliance on the referenced 2 CFR part 200 text. Selected Items of Cost - Exhibit 1 Selected Cost Item Uniform Guidance General Reference Items of Cost Requiring Prior Approval States, Local Governments, Indian Tribes Institutions of Higher Education Nonprofit Organizations Items of Cost not Treated the Same Across Entities Advertising and public relations costs §200.421 Allowable with restrictions Allowable with restrictions Allowable with restrictions Advisory councils §200.422 Allowable with restrictions Allowable with restrictions Allowable with restrictions Alcoholic beverages §200.423 Unallowable Unallowable Unallowable Alumni/ae activities §200.424 Not specifically addressed Unallowable Not specifically addressed X Audit services §200.425 Allowable with restrictions Allowable with restrictions Allowable with restrictions Bad debts §200.426 Unallowable Unallowable Unallowable Bonding costs §200.427 Allowable with restrictions Allowable with restrictions Allowable with restrictions Collection of improper payments §200.428 Allowable Allowable Allowable
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