Pursuant to Section 1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977 (NARETPA), as amended, 7 U.S.C. 3319, indirect costs and tuition remission are not allowable costs under Section 3(d) of Smith-Lever funded projects, and no funds will be approved for this purpose. Costs that are a part of an institution’s indirect cost pool (e.g., administrative or clerical salaries) may not be reclassified as direct costs for the purpose of making them allowable.
NIFA has determined that grant funds awarded under this authority may not be used for the renovation or refurbishment of research, education, or Extension space; the purchase or installation of fixed equipment in such space; or the planning, repair, rehabilitation, acquisition, or construction of buildings or facilities.
Unallowable costs include, but are not limited to, the following examples:
1. Entertainment Costs not permitted include banquets, award ceremonies, and meals for persons not traveling on behalf of the project except when provided to maintain the continuity of a meeting, tickets to shows or sporting events, and alcoholic beverages.
2. Awards and Certificates of Achievement are disallowed by OMB Circular, A-21—Cost
Principles for Educational Institutions.
3. Facility Costs not permitted include the renovation or refurbishment of research, education, or extension space; the purchase or installation of fixed equipment in such space; or the planning, repair, rehabilitation, acquisition, or construction of buildings or facilities.
4. Tuition Remission is prohibited by Section 1473 of NARETPA, as amended (7 U.S.C. 3319).
5. Any expense not directly related to the program or project is considered unallowable.
Examples include child-care services, kitchen help hired to prepare refreshments, and promotional or appreciation gifts such as clothing, coffee mugs, or bags.
E. Other Submission Requirements
The applicant should follow the submission requirements noted in the document entitled “A Guide for Preparation and Submission of NIFA Applications via Grants.gov.”
Described below are the requirements for successful submission of an application, all of the following steps must be met for an application to be considered for peer review:
Meeting the deadline: To electronically send the application to Grants.gov the submit button is hit, which triggers a date and time stamp on the application. The date and time stamp is used to determine whether the application was received by Grants.gov before the deadline, which is prior to close of business (5:00 p.m. Eastern Time) on March 10, 2011. An application submitted or resubmitted after the deadline is late. Consideration