Allowable and Unallowable costs on Recharge Activities include, but are not limited to:

Allowable Costs

  • Salaries, wages, fringe benefits
  • Supplies
  • Contract Services
  • Equipment Depreciation
  • Other directly assigned costs associated with providing the service or product
  • Directly assigned or allocated expenses of recharge administration
  • Services
  • Working Capital (up to two months of operating expenses)

Unallowable Costs

  • Alcoholic beverages
  • Entertainment
  • Memberships, except for professional organizations
  • Advertising (with some exceptions)
  • Bad debts and related legal expenses
  • Fines and penalties
  • Short-Term Investment Pool (STIP)
  • Fundraising expenses and lobbying costs
  • Legal settlement costs
  • Charitable contributions

List of Always Unallowable and Generally Unallowable Expenses by Account

Costs that are always unallowable

Costs that are generally unallowable, unless directly related to, exclusively benefitting and required to provide the recharge services.  These costs require an approved exception in the recharge approval letter in order to be considered allowable.

51321   Sponsored project equipment >$5K and above     

52601   Computers $5K and above

52602   Software $5K and above

52603   Equipment $5k+ non compute

52604   Interdepartmental equipment transfers

52605   Library materials capitalized

55601   Legal - general ops/advice

55602   Legal - litigation/debt collect

55603   Legal - fines and penalties

57250   Social activities/entertainment/alcohol

57251   Social/civic membership & subscriptions

57253   Travel fundraising, lobby, alumni

57501   Cap lease principal - computer


57503   Cap lease principal non-comp

57835   Advertising - sales/public relations

57843   Donations/contributions

57970   MC-bad debt

57971   MC-bad debt-ctr ip pers pvt

59032   Loans-reserve for bad debts

59135   Debt extingishment costs

59140   STIP invest expense-current

59141   STIP invest expense-loan

59142   STIP invest expense-plant

59143   STIP invest expense-roi

59144   STIP invest expense-rrpl

           52310   Dietary (food) 

         52315   Furniture 

        57001   Telephone - lines/equipment

           57025   Telephone - cellular

           57055   Mail sorting/mail delivery

           57200   Business meetings excluding alcohol

           57802   Parking permits/space

           57808   ID card expenses

           57851   Employee recognition/award/bearhugs

           58510   Interest expense - other


    Setting up a Monthly Automated Unallowable Expense Report in MyReports