English to French Bus/Financial Finance (general) Humanitaire

This job aid lists categories of costs and helpful examples that are considered unallowable on Ipas’s restricted awards, as well as examples of exceptional circumstances under which these costs may indeed be allowable. In addition to the below table, all allowable costs on restricted awards must meet a reasonableness standard, as follows:
Reasonable Cost Test: A reasonable cost reflects actions that a reasonable person would have taken under the circumstances. A reasonable cost is one generally recognized as necessary for Ipas’s operation or the performance of the award, and is consistent with established Ipas and donor policies and practices.

Definitions:
Direct Costs: Expenses and time required to implement an award that directly benefits and can be reasonably charged to that specific award. Examples include program staff salaries, travel expenses, materials, and consultants required to meet the award’s deliverables.