Allowable and Non-Allowable Costs Guidance
Allowable and Non-Allowable Costs
3. Specific Cost Guidance by Category
3.16. Entertainment costs
Ref: 2 CFR Part 200, §200.438.
Cost of entertainment, including
amusement, diversion, and social activities any associated costs are unallowable, except
where specific costs that might otherwise be considered entertainment have a programmatic
purpose and are authorized either in the approved budget for the Federal award. Request
prior approval from your CTE Program Coordinator.