Apply the Uniform Guidance allowability logic before charging costs to a federal award.
The move: test the charge before it becomes a reimbursement request. Necessary and reasonable Necessary connects the cost to the award objective. Reasonable compares the cost to what a prudent person would pay under similar conditions. Emergency conditions can affect reasonableness, but they do not remove the need for support. Allocable and consistent Allocable means the award got the benefit. If a cost benefits multiple programs, split it using a defensible basis. Consistent treatment means similar costs are treated the same across awards and unrestricted operations unless the accounting policy explains the difference. Permitted and documented The award terms, budget,…
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