What type of expenditure is not allowable at the end of a project?
• Costs that are not necessary for the performance of the agreement • Costs that do not benefit the project • Advances; no prepayments (for federal grants only) • Costs based upon a budgeted amount; the amount must be based upon actual usage • Costs disguised as allowable cost (misclassify account code) • Costs that are rotated among projects • Overspent costs transferred to another project to “use up the funds” • Costs charged arbitrarily to a project with the largest remaining balance
