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Federal Grant Cost Allowability 101: Still a Prerequisite

Webinar • Thursday, July 31, 2025 • 2:00-4:00 p.m. EDT

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Webinar Details

Prerequisites: Some knowledge of federal grant management and audit requirements is helpful

Recommended Field of Study: Specialized Knowledge

Program Knowledge Level: Basic

Advanced Preparation: None

Credit Information

CPE Credits Columbia Books & Information Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.

State boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.


It’s still a common question at organizations that are recipients or subrecipients of federal grant funds — "Can we charge this to our federal grant?” And even in today’s highly charged grant environment, the answer is still: “It depends.” Answering the question usually involves burrowing into an arcane set of federal rules known as the “cost principles” — standard policies to be applied to the particular facts and circumstances surrounding the incurrence of grant expenses.

The current version of the governmentwide principles were changed late last year. What hasn’t changed, however, is the fact that, no matter what federal grant programs you operate, your organization must use its own judgements about how to apply the principles and how to support your decisions.  

We’ve called this webinar “Federal Grant Cost Allowability 101” because it addresses the fundamentals of grant cost allowability. You’ll gain understanding of key concepts such as:

  • The broad applicability of the cost principles
  • The real distinction between direct and indirect costs
  • What constitutes total recovery under a federal award
  • The general tests of allowability that always apply to every charging decision
  • How to interpret cost “reasonableness”
  • How to demonstrate cost allocability
  • Allowability of the “big ticket” items that appear in most grant budgets
  • Cost items that awarding agencies view as vulnerable to mischarging
  • The kinds of allowability documentation likely to be reviewed by auditors

This session is both an excellent introduction and a detailed refresher for all staff of recipient and subrecipient organizations. Join Bob Lloyd, a respected authority of policies and practices affecting federal awards and principal of Federal Fund Management Advisor™, for this informative session.

Who Should Attend:

  • Grant and contract managers
  • Sponsored projects administrators
  • Grant project directors
  • Principal investigators
  • Executives
  • Financial officers
  • Accounting staff
  • Internal auditors
  • External auditors

Hand-out Materials:

Attendees will receive presentation slides as well as access to background materials.

Allowable Charges

The costs of webinars sponsored by Federal Fund Management Advisor™ are allowable charges to your federal grants and subgrants. The cost principles issued by OMB under its uniform guidance (and applicable to all types of awardees) state, “The cost of training and education for employee development is allowable” (2 CFR 200.472).

Attend this Live Webinar and Earn up to 2 CPE Credits

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This comprehensive resource blends age-old conventional wisdom with the historic changes in OMB’s uniform guidance. You'll benefit from the advice of experts on time and effort reporting, procurement under grants, direct charging certain costs, single audit preparations, subrecipient monitoring and much more. The 500+ page softbound book is a valuable management guide, compliance document and training tool for busy grants managers, program directors, financial officers and auditors at nonprofit organizations, educational institutions, and state and local governments.

This valuable resource will help you and your grants management team:

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  • Make the subrecipient vs. contractor determination
  • Realize the full impact of OMB’s emphasis on internal controls
  • Understand which familiar elements of time and effort reporting have been retained in the uniform guidance ... and which are new
  • Know the nuances of requirements for subrecipient assessment and monitoring
  • Understand contract clauses in agreements for procurement under grants
  • Apply the general tests of allowability
  • Understand special issues confronting pass-through entities contracting with foreign organizations
  • Know which clauses flow down when crafting a subaward
  • Understand what is meant by a 10% de minimis indirect cost rate
  • Audit the vulnerabilities in your grants management operation
  • Understand what is meant by audit "resolution"
    ...and much more

A Practical Guide to Federal Grants Management is the best insurance policy there is for limiting your organization’s risk of disallowed costs, loss of federal funding and public relations nightmares. Add it to your order today!

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