PPM 41-002 Direct, Indirect and Unallowable Cost (Policy) on www.olc.edu

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The College recognizes unallowable costs, as defined under Uniform Guidance 
or other federal regulations cannot be charged to Federal awards and has 
internal controls in place to insure this is followed.  

The grant manager and their supervisor are ultimately responsible for ensuring 
all costs charged to grant awards meet the requirements of the cost principles as 
contained in the Uniform Guidance, grant terms and conditions, and any other 
specific requirements of both the award notice and the applicable program 

Purchasing will follow procedures as outlined in 40-100-1 and all other College 
policies and procedures. 

The first and foremost responsibility for identifying and segregating direct and 
unallowable costs is at the department level when the costs are incurred and 
recorded.  All costs should be identified to the correct account prior to being 
coded on the purchase order.  Account coding on purchase orders will be 
reviewed and approved by the Vice President of Instruction (if under that offices 
supervision), the President, the Vice President of Business, and the Business 
Office, in this order.  The ultimate responsibility for determination comes from the 
Vice President of Business.

Each month the Budget Expenditure Report (BER) shall be created by the 
Business Office and reviewed and approved by the budget manager.  Costs 
charged per the BER will be reviewed by the principal investigator or grant 
manager to ensure the costs charged to the project are allowable.  

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