Which of the following statements regarding costs under federal awards is not true?

A. Direct costs are those that can be identified specifically with a particular cost objective.
B. For major not-for-profit organizations and institutions of higher learning, indirect costs must be classified within two broad categories termed "facilities" and "administration."
C. Several costs are allowable under highly restrictive conditions and generally require the explicit approval of the grantor agency.
D. Only items of cost specifically mentioned in a grant, contract, or other agreement document are allowable.


Answer: D

Business

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Indicate whether the statement is true or false

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