University of Hawaiʻi
Office of Research Services
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Allowable, Allocable & Reasonable Costs

Costs for university projects with funding should comply with guidelines stated in the OMB Circular A-21.

General guidelines for verifying costs:

Is the cost Allowable?

Is it Allocable?

  • If it is identifiable and has documentation support.

Is it Reasonable?

  • Whether it is reasonable depends on the amount and kind of costs.