Flag costs of help wanted advertising that:

  • Fail the test of reasonableness
  • Use colors or is excessive in size in newspapers or magazines
  • Include advertising material for purposes other than recruiting

Flag costs of perks to attract faculty or staff from other institutions.


Do not flag reasonable costs to recruit:

  • Faculty and staff
  • Graduate Student Research Assistants Students
  • Students

Reasonable recruiting expenses include:

  • Costs to maintain an employment office
  • New employee relocation costs
  • Travel costs of applicants to come for interviews
  • Travel costs of employees to recruit personnel


A department prints a brochure every year to profile faculty research. The brochure is a tri-fold using color. The department uses the brochure primarily to recruit graduate students and also to recruit faculty. All graduate students are graduate research assistants and are paid from Organized Research projects or research training grants.

  1. Do the brochure costs require an X Class?

    No. A brochure is a reasonable recruiting tool for prospective students and faculty. The use of color is not a factor because using color in a brochure is reasonable.