SEGREGATION OF UNALLOWABLE EXPENSES POLICY
Federal guidelines on indirect costs require that "unallowable" expenses be segregated from all other University incurred expenses. To ensure that the University does not inadvertently include any of these expenses in its direct or indirect charges to grants and contracts, each unallowable expense has been assigned a specific subcode, generally in the 8500 series.
Certain costs that are permitted under current University policy may not be reimbursed either directly or indirectly with Federal funds. These unallowable costs must be segregated by the use of the appropriate subcodes. Unallowable costs must never be charged to Federally funded accounts.
Unallowable subcodes must be used by every department whether or not it receives Federal funds. It is important to note that while certain expenses are unallowable does not mean that legitimate expenditures in these categories cannot be incurred.
Any questions about unallowable costs at the Lamont-Doherty Earth Observatory (LDEO) should be directed to either Edie Miller, Asst. Director of Administration in the Office of Finance or Maribel Respo, Manager, in the Office of Contracts and Grants.