... PHS Costs

Choose the cost area about which you would like more PHS guideline information.

Allowable/Unallowable Costs

ADVERTISING
ALCOHOL
AIR CONDITIONING EQUIPMENT
ALTERATION/RENOVATION
ANIMALS
AUDIOVISUAL ACTIVITIES
AUDIT COSTS
BAD DEBTS
BONDING
BONUS PAYMENTS
BOOKS/PERIODICALS
CHILDCARE COSTS
COMMUNICATIONS
CONFERENCE GRANT COSTS
CONFERENCE SERVICES
CONSTRUCTION
CONSULTANT SERVICES
CONSUMER/PROVIDER BOARD PARTICIPATION
CONTINGENCY FUNDS
CONTRACTING UNDER GRANTS
CUSTOMS/IMPORT DUTIES
DEPENDENCY ALLOWANCES (FELLOWSHIP/TRAINING PROGRAMS)
DEPRECIATION OR USE CHARGES
DONORS COSTS
DRUGS
DUES
ENTERTAINMENT
EQUIPMENT
FEDERAL (U.S. GOVERNMENT) EMPLOYEES
FINES & PENALTIES
FRINGE BENEFITS
FUND RAISING
HONORARIA
HOSPITALIZATIONS
INSURANCE
INTEREST
LAND OR BUILDING ACQUISITION
LEAVE
LEGAL SERVICES
LIBRARY & INFORMATION SERVICES
LOBBYING
MEALS
MOVING
MOTION PICTURES
NURSERY ITEMS
OVERTIME
OVERTIME PREMIUMS
PATIENT CARE
PENSION PLAN COSTS
PREAWARD (PREAGREEMENT)
PUBLIC INFORMATION SERVICES
PUBLICATIONS
RECRUITMENT
REGISTRATION FEES (FOR SYMPOSIUMS & SEMINARS)
RELOCATION
RENTAL OR LEASE OF FACILITIES OR EQUIPMENT
RESERVE FUNDS
SABBATICAL LEAVE
SALARY & WAGES
SERVICE CHARGES
SEVERANCE PAY
STIPENDS
SUBJECT COSTS
SUPPLIES
TAXES
TERMINATION SETTLEMENTS
TRAILERS & MODULAR UNITS
TRAINEE COSTS
TRAINEE TRAVEL
TUITION & RELATED COSTS
TRANSPORTATION OF PROPERTY
TRAVEL

Other Costs

INDIRECT COSTS
COST TRANSFERS
ALLOCATION OF COSTS WHEN WORK IS CLOSELY RELATED
APPLICABLE CREDITS
RESEARCH PATIENT CARE RATES
SERVICES PROVIDED BY AFFILIATED INSTITUTIONS

 

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Last updated July 8, 2008