Section J of A-21

Section J is subdivided into 50 subsections, each of which addresses the allowability of specific items which may be involved in determining costs.  These principles apply whether the cost is to be treated as a direct cost or as an F&A cost.  At times, you may have a cost that is not included in this list. This is not intended to imply that the cost is either allowable  or unallowable. However, the basic rule of thumb in all cases is to treat these costs on the basis of similar or related costs.  If there is a discrepancy between the sponsored agreement and any of the section J provisions, the agreement should govern-- therefore  each person developing the proposal budget must specify each item  they may need to use as a cost item.

The subsections of section J will not be specifically discussed in this module as they should be reviewed when preparing a budget or when allocating costs.  When monitoring expenses from a sponsored agreement, you should be familiar with the 50 subsections of Section J as well as the approved budget categories for the project.

Need additional information?  The links below provide additional information and/or reference points which you may use when building  budget/executing your budget.

A-21 Section J Quick Reference Guide --a tabular representation for the selected items of cost, and also to a brief overview of each item linked to

A-21 Section J Excerpts of Selected Items of Cost

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