Entertainment Costs

Per OMB Circular A-21 guideline J.17 (for awards issued before 12/26/2014) and per Uniform Guidance, Subpart F, Statute 200.438, entertainment cost cannot be assessed to federal grants.

What is entertainment?

Events such as picnics, tailgates, and lab parties are considered entertainment. The costs of these events are not allowed on federally sponsored projects. Paying a group or individual to also perform at such events is also unallowable. Taking students and visitors out for a meal with no meeting or research purpose is considered entertainment and thus is an unallowable cost.

During travel status it is also unallowable to claim charges for movies, ballgames, musicals, plays, etc. These events are considered to be on personal time (even if during travel status) and should not be claimed as a travel expense either as a direct expense or under the per diem cost.

If there is an event (as noted above) tied to a workshop or conference, please connect with a CALS Business Services Accountant to determine if the costs should be charged to UW Foundation directly or to UW unrestricted funding such as multiple donor or departmental discretionary funds.

OMB Circular A-21, Section J.17 – http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html

Uniform Guidance, Subpart F, 200.438 – http://www.ecfr.gov/cgi-bin/text-idx?SID=ee873e1aa906cf3b0d7474d25be3b5a9&node=2:


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