Addendums to Cost Principles Policy
Addendum 1
FAS Subcodes Reference Guide
Allowable and Unallowable Direct Costs
The following is a quick reference to the FAS coding system and the general allowability of expenditures as a direct cost. There may be exceptions for individual agreements or under specific agency regulations. The specific terms of an agreement must be reviewed prior to determining the allowability of costs.
A Allowable
Normally allowable as a direct cost. Individual agreements may have restrictions, prohibitions.
U Unallowable
Normally not allowable as a direct cost. Individual agreements may have exceptions, authorizations.
A/U Allowable/Unallowable
Allowability as direct cost is determined by the agreement
A/U/E Allowable/Unallowable/Excluded
When allowable, excluded from application of F&A cost rate.
0111-0989 / N/A Sponsored Agreements / U
0991-0998 / Costs of Goods Sold / U
1000-1038 / Academic Salaries / A
1200-1209 / Administrative Salaries / A/U
1236-1349 / Salaries/Wages / A
1350 / House Staff Salaries/Wages / U
1355 / Post Doc Salaries/Wages / A
1400-1410 / Clerical Salaries/Wages / A/U
1420-1449 / Salaries/Wages / A
1489 / Clerical Student / A/U
1500-1649 / Salaries/Wages / A
1700-1709 / Maintenance Salaries/Wages / A/U
1710-1749 / Salaries/Wages / A
1810-1890 / Salaries/Wages / A/U
1901-1904 / Fringe Benefits / A
1910-1991 / Benefits Detail / U
2000-2113 / Professional and Consulting Services / A/U
2114-2163 / Fees / U
2170-2193 / Fees / A/U
2194 / Fees / U
2199 / Professional and Consulting Fees / A
2300-2330 / Computer Services / A/U
2410 / Communications/Telephone / U
2411 / Telephone Equipment Charges / A/U/E
2412 / Usage Charges / A
2413-2425 / Communications / U
2430-2443 / Postage Shipping / A/U
2450-2460 / Freight/Duplication / A
2470-2486 / Publications/Education/Marketing / U
2487-2489 / Advertising-Recruiting / A/U
2490 / Advertising and Promotion / U
2494-2499 / Communication & information Services / U
2500-2512 / Maintenance/Repair / A/U
2514 / Asbestos Abatement / U
2520 / Maintenance Contract / A/U
2521-2540 / Maintenance Contract / U
2600-2616 / Other Services / U
2620-2690 / Special Services / A
2910-2950 / Special Services / U
2960-2970 / Special Services / A/U
2980 / Prof Direction Services / U
3000-3100 / Supplies/Materials / A/U
3200-3211 / Office/Computer Supplies / A/U
3300 / Lab/Technical Supplies / A
3400 / Books/Periodicals / A/U
3500-3600 / Supplies / A
3610-3700 / Services Supplies / U
3800-3810 / Non-Capital Equipment/Software / A
3820 / Personal Protection Equipment / U
4110-4190 / Supplies/Materials / A
4195-4920 / Hospital/Patient Supplies / A/U
4980-4990 / Courtesy Meals / U
5100 / Vehicles / U
5200-5208 / Equipment / A/E
5240 / Non-Capital Equipment (FY98 only) / A
5500-5900 / Library/Museum Acquisitions / A/U
6000-6130 / Travel / A
6135 / Trustee Travel / U
6200 / Travel / A
6212-6222 / Travel / U
6250-6405 / Travel/Moving / A/U
6500-6510 / Unallowable / U
6515 / Food & Catering / A/U
6516 / Business Meetings / A
6600 / Registration Fees / A
6700 / Participant Support / A/U
6800 / Professional Development / U
7000-7400 / Scholarships/Fellowships / A/U/E
7500 / Prizes / U
7600 / Student Aid Other / A/U/E
8000-8120 / Other Lease Expenses / A/U
8130 / Lease/Rent-Space / A/U/E
8140 / Lease/Rent-Other / A/U
8190 / CME-Contracts/Hotels / U
8210-8215 / Dues/Membership/Fees / A/U
8220-8235 / Interest/Find/Affiliations / U
8240-8285 / Inventory Adj/Banking/Debts, Etc. / U
8290-8291 / Royalties/Patents / U
8310-8315 / Depreciation/Amortization / U
8329-8354 / Insurance / U
8355 / Insurance/Other / A/U
8356-8361 / Insurance/Taxes / U
8362 / Info Search / A
8369 / Other Taxes / U
8370-8375 / Donations/Contributions / U
8381 / Employee Goods / U
8382 / Employee Parking / A/U
8383 / Education Expense / U
8384 / Visitor Parking / A/U
8390 / Other Admin Costs / A/U
8393 / CME Admin Expense / U
8400-8460 / Utilities / A/U
8500-8559 / Recharges and Credits / A/U
8570-8587 / Facilities Management / A/U
8590-8599 / Recharges and Credits / A
8600-8699 / Facilities Management / A/U/E
8710-8720 / Recharges and Credits / A/U/E
8730-8732 / Land/Building Allocation / U
8780-8782 / Hospital Patient Care / A/U/E
8870-8899 / Assessments / U
9310-9480 / Transfer Codes / A/U
Addendum 2
Direct Cost Exception Rebudgeting Request
Please complete the information requested, attached an “explanation of need,” have this form signed by those indicated on the form, and mail or fax to the Office of Grants & Contracts (address at the bottom of the form).
Account Number:
This exception is:
Current
Retroactive
This exception is requested to charge the following types of costs as direct costs:
Administrative/Clerical Salaries/FringeAlterations/Renovations
Computer Services/Networking
General Purpose Equipment
Membership Dues
/ Office Supplies
Postage
Recruitment and Relocation
Subscriptions/Books/Periodicals
Telephone/Pager/Cellular
Other--Specify: ______**
** Select from list of other costs noted in Section 7.4.03 of the Cost Principles Policy.
Amount Requested: $______ (Direct Cost Only)
Explanation of Need: Please attach an outline of the unique, extraordinary scientific/technical needs of the project, which necessitate direct charging this type of cost.
Certification: I certify that I am familiar with University policy that these types of costs are not normally appropriate as direct costs. In accordance with A-21 and the Emory Cost Principles Policy, I certify that these costs are extraordinary and are uniquely needed to fulfill the scientific/technical purposes of the project. For retroactive approvals, I understand that if the costs are not authorized or are disallowed, the costs will be transferred to an appropriate non-sponsored ledger account and may not be transferred to another sponsored agreement.
PI Signature/Date / Chair Signature/Date (optional)School Signature/Date / OGCA Signature/Date
Mail or Fax this form to:
Office of Grants and Contracts; Suite 530, North Decatur Building
Mailstop: 1784-001-1AL – Fax: 404-727-2647