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National Summer Transportation Institute Program

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Office of Management and Budget - Circular A-21
(revised 5/10/04)
Cost Principles for Educational Institutions

J. General Provisions for Selected Items of Cost

J.1 - Advertising and Public Relations Cost
J.2 - Advisory Councils
J.4 - Alumni/ae Activities
J.8 - Commencement and Convocation Costs
  1. The expenses under this heading are those that have been incurred for the administration of student affairs and for services to students, including expenses of such activities as deans of students, admissions, registrar, counseling and placement services, student advisers, student health and infirmary services, catalogs, and commencements and convocations. The salaries of members of the academic staff whose responsibilities to the institution require administrative work that benefits sponsored projects may also be included to the extent that the portion charged to student administration is determined in accordance with Section J.10. This expense category also includes the fringe benefit costs applicable to the salaries and wages included therein, an appropriate share of general administration and general expenses, operation and maintenance, and use allowances and/or depreciation.
  2. In the absence of the alternatives provided for in Section E.2.d, the expenses in this category shall be allocated to the instruction function, and subsequently to sponsored agreements in that function.
J.9 - Communication Costs
J.10 - Compensation for Personal Services
J.14 - Depreciation and Use Allowances
J.15;2 CFR Part 215 - Donations and Contributions
J.17 - Entertainment Costs
J.18 - Equipment and Other Capital Expenditures
J.23 - Housing / Personal Living Expenses
J.25 - Insurance and Indemnification
J.30 - Maintenance and Repair Costs
J.31 - Material and Supplies Cost
J.32 - Meetings and Conferences
J.33 - Memberships, Subscriptions, and Professional Activity Costs
J.37 - Professional Services Cost
J.39 - Publication and Printing Costs
J.42 - Recruiting Costs
J.43 - Rental Cost of Buildings and Equipment
J.45 - Scholarships and Student Aid Costs
J.47 - Specialized Service Facilities
J.48 - Student Activity Cost
J.51 - Training Costs
J.53 - Travel Costs
K - Certification of Charges
  1. To assure that expenditures for sponsored agreements are proper and in accordance with the agreement documents and approved project budgets, the annual and/or final fiscal reports or vouchers requesting payment under the agreements will include a certification, signed by an authorized official of the university, which reads essentially as follows: "I certify that all expenditures reported (or payment requested) are for appropriate purposes and in accordance with the provisions of the application and award documents."
  1. (5) Certificate - Must be added to the end of all proposals and signed by responsible party. (FALSE CLAIMS ACT)
Page last modified on May 18, 2012.
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