Supplies and Materials
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Definition -
All personal property excluding
equipment, intangible property, and debt
instruments.
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Itemize by category.
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Food must be specifically requested and justified in the
grant application.
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SPECIAL NOTE
:
Office supplies and administrative/clerical
support are generally unallowable as direct costs
under Federal funds.
Ref: sam memo (2/25/94); OMB Circular A-21
Exceptions: Project-specific items