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3.9 Allowable Costs


Allowable costs (for all non-Federal entities, other than for-profit entities and hospitals) are those costs consistent with the principles set out in the Uniform Guidance 2 C.F.R. ?? 200, Subpart E, and those permitted by the grant program???s authorizing legislation. To be allowable under Federal awards, costs must be reasonable, allocable, and necessary to the project, and they must also comply with the funding statute and agency requirements. This chapter highlights certain elements of allowable costs. For more information about specific factors that affect whether costs are allowable, refer to 2 C.F.R. ?? 200, Subpart E, including the list of specific items of cost in 2 C.F.R. ?? 200.420 through 200.475.??

Set out below is additional guidance on cost categories and selected items of cost that are often relevant to DOJ awards.