Unallowable Costs

The following costs are considered unallowable per OMB Circular A-21, Section J/UAF's DS-2 Disclosure Statement, and therefore should not be budgeted in a project:

• Advertising/Public Relations
• Alcoholic Beverages
• Alumni Activities
• Bad Debt
• Entertainment
• Fines/Penalties
• Legal Proceedings
• Lobbying Costs
• Personal Goods
• Personal Services
• Personal Travel
• Tuition Waivers (Dependent and Spouse)

For more information, check the UA Statewide Cost-Analysis presentation on unallowable costs at:
http://www.alaska.edu/controller/cost-analysis/downloads/issues/A-21_Unallowables.pdf.