Guide section list
Comprehensive reference guide
Entertainment costs
Subpart E: Cost Principles
Text Accordion Closed
200.438 Entertainment costs
Costs of entertainment, including amusement, diversion, and social activities and 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 or with prior written approval of the awarding agency.
Explanation Accordion Closed
Entertainment costs are almost always unallowable. Contact OGCS or PAASFC for guidance before budgeting or incurring expenses.
Application Accordion Closed
Agency prior approval is required.
Such costs must be authorized in the awarded budget or receive agency prior written approval if proposed after award.
Itemize entertainment costs in the proposal budget and explain their programmatic purpose in the budget justification.
Comments on agency implementation policies/procedures Accordion Closed
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