Appendix A

SERVICE CENTER

UNALLOWABLE COSTS

• Advertising (External advertising of products/services)
• Alcoholic beverages
• Bad debts
• Commencement and convocation
• Contingency provisions/reserves (exclusive of capital replacement reserves)
• Donated services by the University
• Entertainment (for example, amusement, social activities)
• Executive lobbying costs
• Fines and penalties
• Fund raising and investment counsel/staff
• Goods or services for personal use (housing, automobiles)
• Insurance/indemnification (selected cases)
• Interest payments to intra-University sources and interest expense on capital assets acquired before 7/1/82
• Legal expenses (selected cases)
• Losses on sponsored agreements
• Memberships, subscriptions and professional activity costs associated with civic or community organizations
• Outside & professional services (selected cases)
• Profits/losses on disposition of equipment and other capital assets
• Recruiting or relocating costs in excess of University policy
• Rental costs in excess of acquisition cost
• Severance pay in excess of University policy
• Special services costs, (for example, general public relations activities, alumni activities)
• Student activity costs, (for example, intramural activities, student publications, student clubs)
• Taxes for which exemptions are available to the University
• Travel in excess of University policy (costs associated with trustees travel is always unallowable)