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Allowable KUCR expenses

Last revision: February 6, 2007

The mission of the KU Center for Research is to develop and enhance the resources that promote the growth and excellence of research and creative activity at the University of Kansas. To ensure that maximum benefit is derived from the resources available, it is the policy of KUCR that all funds be used to further the research and training mission of the University. Therefore, only those costs that are defined as allowable under OMB A-21 as either direct or indirect costs will be allowable by KUCR.

The following is a list of some of the standard unallowable costs:

  • Alcohol
  • Gifts, including flowers
  • Alumni activities
  • Bad debts/uncollectible accounts
  • Donations and contributions
  • Entertainment costs
  • Fines and penalties
  • Goods or services for personal use
  • Lobbying
  • Memberships in civic or community organizations or country or social clubs

Failure to list a particular item of cost does not determine its allowability for an individual sponsored agreement or cost center. Determination as to allowability will be evaluated on a case by case basis providing consistent treatment of similar costs.

OMB Circular A-21, Section J


Questions? Please contact:
Barbara Earl
785-864-7781 | bearl@ku.edu
Manager | Proposal Services