 Certain cost items are considered universally unallowable, such as cost related to illegal activities and lobbying costs, but others may be considered unallowable for a type of recipient while being allowable for another type of recipient.As a general rule, any assistance used inappropriately, such as incurring unallowable costs, requires reimbursement to the federal government.The Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards was issued by the Office of Management and Budget on December 26, 2013.