University of Idaho - I Banner
students walk on University of Idaho campus

Visit U of I

Learn about the many reasons the University of Idaho could be a perfect fit for you. Schedule Your Visit

campus full of students

U of I Retirees Association

UIRA has a membership of nearly 500 from every part of the University. Learn about UIRA

Office of Sponsored Programs

Physical Address:

Morrill Hall Room 103
Moscow, ID  83843

Mailing Address:
875 Perimeter Dr., MS 3020
Moscow, ID  83844-3020

Phone: 208-885-6651

Fax: 208-885-4990

Email: osp@uidaho.edu

Web: OSP Website

Map

Specific Guidelines for Spending Sponsored Funds: Unallowable Expenses

Most allowable expenses fall into the broad direct-cost categories of personnel, travel, supplies, publication, consultants, subcontracts, tuition/fees remission and participant support costs. The Office of Sponsored programs (OSP) has created an “Expense Justification Tool” on VandalWeb) to help identify those costs that are typically allowable, and how those expenses should be justified for audit purposes. There are also certain kinds of expenses that are either generally unallowed to be direct-charged on federal awards (i.e., they should be covered by indirect returns) or specifically unallowable per federal and university policy, as follows:

Basic Administrative and Operational Costs - Contact OSP for a determination

  • Office supplies, pens, paper, basic software, etc.
  • Local telephone and fax lines; telephone line and equipment charges
  • General clerical or secretarial assistance
  • Laptop and desktop personal computers
  • Postage, express mail
  • Hazardous waste disposal
  • Proposal preparation costs

Research-related Expenses Ineligible for Reimbursement

  • Books and periodicals
  • Dues and memberships in the principal investigator’s name
  • Photocopying

Miscellaneous Unallowable Expenses

  • Alumni activities
  • Commencement and convocation costs
  • Organized fundraisers
  • Lobbying (federal, state or local)
  • Student activities
  • Bad debt costs
  • Selling and marketing costs
  • Fines and penalties
  • Meal expenses for UI employees not in travel status (with certain exceptions)

Entertainment/Goods or Services for Personal Use

  • Sales tax
  • Alcohol
  • Flowers
  • Catering
  • Gifts
  • Space rental
  • Furniture
  • Construction
  • Housing and personal living expenses (utilities/rent/etc.)

Travel Restrictions:

Travel costs, while allowable, have certain restrictions that must be adhered to when using federal (including federal flow-through) funds.

  • Commercial air travel must be via the lowest available commercial discount airfare, subject to certain exceptions.
  • The Fly America Act of 1974 requires that a U.S. flag air carrier must be used even when a lower cost or more convenient airfare is available through a foreign air carrier, subject to the exceptions outlined in Section V of the Act.

If the source of funding is a federal contract, there may also be limitations on the maximum per night rate for lodging or per diem. Note that in these cases the traveler may be able to request the government lodging rate when travelling for project purposes.

Office of Sponsored Programs

Physical Address:

Morrill Hall Room 103
Moscow, ID  83843

Mailing Address:
875 Perimeter Dr., MS 3020
Moscow, ID  83844-3020

Phone: 208-885-6651

Fax: 208-885-4990

Email: osp@uidaho.edu

Web: OSP Website

Map