![]() ![]() This means that any quantified cost sharing offered in a proposal that is submitted to a federal sponsor becomes fiscally and/or programmatically auditable and must be documented and reported to the federal sponsor if the proposal is funded. Voluntary Committed: Federal sponsors view any voluntary cost sharing offered at the proposal stage as “committed” cost sharing at the award stage.Any quantifiable cost sharing described in the proposal then becomes a condition of the award thereby requiring the monitoring and reporting of cost share expenditures to the sponsor. For mandatory cost sharing the sponsor may require a certain percentage/type of cost sharing or that applicants “match” the sponsor’s contribution according to a certain formula. If the sponsor is silent about cost sharing or states that cost sharing is “encouraged,” cost sharing is not considered to be mandatory. Mandatory: When cost sharing is “mandatory,” the requirement for cost sharing will be described in the application guidelines.Selling or marketing products or services of the University. Memberships in civic, social, community organizations or country clubsįaculty and exempt staff salary in excess of base rates paid by the institution. Individual agency and program requirements may list other "unallowable" costs.Īdvertising for general promotion of the University, including printed materials, promotional items, memorabilia, gifts, and souvenirsĪdvertising for recruitment purposes that includes color or is excessive in sizeįirst-class/business-class air travel differentials ![]() The following costs have been specifically identified by the government as generally unallowable on government grants and contracts. Many federal agencies also limit payment to individual consultants.įor either Indirect (F&A) costs or direct costs, the federal government identifies specific activities or transactions that are not allowed to be charged to sponsored research, either as a direct cost or an F&A cost. For example, limitations on salaries or minimums for participant costs may be set in place by the sponsor. Generally Unallowable Costs (for full list see 2 CFR 200 Cost Principles)Ī sponsor's program announcement may identify costs which cannot be included in the budget, although they would qualify as direct costs according to Uniform Guidance.Sponsors may also limit the dollar amount in certain budget categories. For example, entertainment costs are not allowable either as direct or F&A costs. Not every cost associated with a project may be included in the budget. While not all of the projects sponsored at Texas State are federally funded, and while not all sponsors allow the inclusion of indirect costs in a project budget, the distinction between direct and indirect costs must be maintained consistently throughout the University. The document identifies costs that may be charged to these agreements and further clarifies which of those costs may be charged as direct costs and which may be charged as indirect costs. The primary source for identifying costs which may be charged to grants, contracts, and other agreements is the Uniform Guidance (link is external) prepared by the Office of Management and Budget (OMB). ![]() Generally Allowable Costs (for full list see 2 CFR 200 Cost Principles) Similar costs are normally treated as either Direct or Indirect across the University. Costs are incurred to benefit the specific sponsored project and able to be assigned to the project with a high degree of accuracy.Ĭosts must be given consistent treatment through the application of generally accepted accounting principles appropriate to the circumstances. This is defined as the action a prudent person would have taken under the circumstances.Ĭosts must be allocable to sponsored agreements under the principles and methods described in the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards issued by the Office of Management and Budget (Uniform Guidance). The basic considerations for determining the allowability of costs are:Ĭosts must be reasonable. Requesting Access to Freeman Ranch Center.Request for Account Setup Prior to Compliance Approval.Multidisciplinary Internal Research Grant (MIRG).Undergraduate Research Fellowship (URF).University-Government Research Partnership (Federal Demonstration Partnership).Texas State Procedures for NSF Research Experience for Undergraduate (REU) Grants. ![]() Translational Health Research Initiative.Run to R1 Postdoctoral Researcher Catalyst Program.List of Research Support Offices and Services.Division of Research Organization Chart.Texas State Division of Research Sponsored Programs Pre Award Support Information for Proposal Preparation and Submission ![]()
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