Authority/Reference(s) 45 CFR 75, Subpart E
Revision Date September 15, 2015


DFPS categorizes costs that do not fall into any of the other budget categories, or line items (e.g., salaries, fringe benefits, travel, supplies, or equipment), in a cost reimbursement budget as other costs.

These other costs are allowable expenditures and may be billed to the contract if they have been approved as a line item in the budget. Contract staff must ensure that each cost conforms to federal and state regulations.
Other costs may include any of the items below:

  • Transportation of clients

  • Insurance

  • Rental costs

  • Space rental

  • Janitorial service

  • Telephone

  • Professional fees