Allowable and Non-Allowable Costs Guidance
3. Specific Cost Guidance by Category
3.21. General cost to governmentRef 2 CFR Part 200 §200.444.
For states, local governments, and Indian Tribes, the general costs of government are unallowable (except as provided in §200.474 Travel costs).
Unallowable costs include:
- Salaries and expenses of the Office of
the Governor of a state or the chief executive of a local government or the chief executive of
an Indian tribe;
- Salaries and other expenses of a state legislature, tribal council, or similar
local governmental body, such as a county supervisor, city council, school board, etc., whether
incurred for purposes of legislation or executive direction;
- Costs of the judicial branch of a
- Costs of prosecutorial activities unless treated as a direct cost to a specific
program if authorized by statute or regulation (however, this does not preclude the allowability
of other legal activities of the Attorney General as described in §200.435 Defense and
prosecution of criminal and civil proceedings, claims, appeals and patent infringements); and
- Costs of other general types of government services normally provided to the general
public, such as fire and police, unless provided for as a direct cost under a program statute or
regulation. (b) For Indian tribes and Councils of Governments (COGs) (see §200.64 Local
government), up to 50% of salaries and expenses directly attributable to managing and
operating Federal programs by the chief executive and his or her staff can be included in the
indirect cost calculation without documentation.