Supplies and Materials
§Definition - All personal property excluding equipment, intangible property, and debt instruments.
§Itemize by category.
§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