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• <br /> The method used should produce an equitable distribution of <br /> time and effort. Such time records must be certified by the <br /> project director. Such certified records are the only allow- <br /> able source document for charging and reporting personnel <br /> expenditures. <br /> 13 . Costs Allowable With Prior Written Approval <br /> Certain costs require prior written approval of the federal <br /> granting agency and/or the DEPARTMENT. Costs requiring prior <br /> approval include indirect costs, some direct costs such as <br /> equipment, insurance and indemnification, and preagreement <br /> costs. Again, reference to cost principles and consultation <br /> with DEPARTMENT officials should eliminate any questions and <br /> possible rejection of incurred costs. <br /> 14 . Unallowable Costs <br /> Certain costs are commonly disallowed. These unallowable <br /> costs include: <br /> bad debts <br /> contingencies <br /> contributions and donations <br /> entertainment <br /> fines and penalties <br /> interest and other financial costs <br /> underrecovery of costs under grant agreements <br /> Once again, whether a cost is unallowable depends upon the <br /> applicable cost principles to the agreement. Failure to <br /> clarify any question whether a cost is unallowable or allow- <br /> able may result in its disallowance by the DEPARTMENT. <br /> B-4 <br />