Differences

This shows you the differences between two versions of the page.

Link to this comparison view

Both sides previous revision Previous revision
Next revision
Previous revision
guidelines:opm:allowable_cost [2015/11/13 18:11]
vpk041000 [Other Direct Costs Typically Associated with Research and/or Training Projects]
guidelines:opm:allowable_cost [2019/07/30 19:37] (current)
Line 151: Line 151:
 //Capital Expenditures// ​ //Capital Expenditures// ​
  
- ​Equipment means an article of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per acquisition components, other than on-campus machine-shop labor, used to fabricate an item of capital equipment may be considered as capital equipment for budgeting purposes and should be identified for inventory purposes.+ ​Equipment means an article of non-expendable, tangible personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per acquisition components, other than on-campus machine-shop labor, used to fabricate an item of capital equipment may be considered as capital equipment for budgeting purposes and should be identified for inventory purposes.
  
 //Computer Software// //Computer Software//
Line 162: Line 162:
   * A consultant is an individual who will provide professional advice or services for the project not available elsewhere within the University.   * A consultant is an individual who will provide professional advice or services for the project not available elsewhere within the University.
   * Normally, consultants are paid a consulting fee plus travel expenses.   * Normally, consultants are paid a consulting fee plus travel expenses.
-  * Many Sponsors ​do not permit payments to consultants and some restrict or limit such payments.+  * Many sponsors ​do not permit payments to consultants and some restrict or limit such payments.
     * If in doubt as to whether consultants are allowed or rates paid to consultants,​ refer to the Sponsor'​s program literature or contact the OSP.      * If in doubt as to whether consultants are allowed or rates paid to consultants,​ refer to the Sponsor'​s program literature or contact the OSP. 
     * Whenever possible, identify the proposed consultant by name, indicate the number of days of work, daily rate, and provide a curriculum vitae for the consultant in the proposal. ​     * Whenever possible, identify the proposed consultant by name, indicate the number of days of work, daily rate, and provide a curriculum vitae for the consultant in the proposal. ​
   * The participation of paid consultants in a sponsored project for periods longer than two weeks should be discussed with the OSP prior to submission of the proposal.   * The participation of paid consultants in a sponsored project for periods longer than two weeks should be discussed with the OSP prior to submission of the proposal.
-  * Institutional consulting policies are contained in the Consultant'​s Policy  +  * Institutional consulting policies are contained in the Consultant'​s Policy. 
 + 
 //Lab and Medical Supply// //Lab and Medical Supply//
  
-  * Payments for fuel lubricants, chemicals ​gases, ​and medical supplies.+  * Payments for fuel and lubricants, chemicals ​and gases, ​as well as medical supplies.
  
 //Leases and Rentals// //Leases and Rentals//
Line 187: Line 187:
 NOTE: The cost of food/meals __while not in travel status__ will normally __not__ be allowed as a direct charge on federally sponsored (or federal flow-down) projects, as these costs are typically considered a personal expense.  ​ NOTE: The cost of food/meals __while not in travel status__ will normally __not__ be allowed as a direct charge on federally sponsored (or federal flow-down) projects, as these costs are typically considered a personal expense.  ​
   * It is acknowledged that in some circumstances,​ when the food or beverage cost meets certain criteria, a meal cost may be an allowable charge on a federally sponsored project. In addition to this guidance, always consult sponsor guidance for additional restrictions.   * It is acknowledged that in some circumstances,​ when the food or beverage cost meets certain criteria, a meal cost may be an allowable charge on a federally sponsored project. In addition to this guidance, always consult sponsor guidance for additional restrictions.
-  * This includes meal costs incurred for ad‐hoc meetings, working lunches, lab coffee breaks, routine operations, staff meals, recurring weekly/​monthly meeting to discuss the progress on an award, meetings to discuss research during lunch or dinner, or otherwise any intramural meetings of an organization or any of its components, including, but not limited to, laboratories,​ departments and centers+  * This includes meal costs incurred for ad‐hoc meetings, working lunches, lab coffee breaks, routine operations, staff meals, recurring weekly/​monthly meeting to discuss the progress on an award, meetings to discuss research during lunch or dinner, or otherwise any intramural meetings of an organization or any of its components, including, but not limited to, laboratories,​ departmentsand centers.
   * Meals (non‐travel) may be directly charged on a grant/​contract if it is part of a formal meeting or conference where primary purpose is the dissemination of technical information,​ directly related to the award. (C CFR 200 - 200.432). In such cases: ​   * Meals (non‐travel) may be directly charged on a grant/​contract if it is part of a formal meeting or conference where primary purpose is the dissemination of technical information,​ directly related to the award. (C CFR 200 - 200.432). In such cases: ​
       * Document the purpose of the meeting       * Document the purpose of the meeting
       * Retain a copy of the formal agenda       * Retain a copy of the formal agenda
       * Retain a list of attendees, both internal and external       * Retain a list of attendees, both internal and external
-      * If know in advance, include the cost in the proposal with justification for approval by the Agency+      * If known in advance, include the cost in the proposal with justification for approval by the Agency
       * It is also permissible to charge the “reasonable” costs of the meals of a visiting researcher to the award, if the purpose of the visit is collaboration on the specific grant/​contract;​ the associated meal expenses for the UD PI is unallowable on the award but may be charged to the departmental general funds or discretionary accounts. ​       * It is also permissible to charge the “reasonable” costs of the meals of a visiting researcher to the award, if the purpose of the visit is collaboration on the specific grant/​contract;​ the associated meal expenses for the UD PI is unallowable on the award but may be charged to the departmental general funds or discretionary accounts. ​
  
Line 202: Line 202:
  
 === Section V-C-5 === === Section V-C-5 ===
-"5. Meetings and Conferences  +"5. Meetings and Conferences 
-The points below summarize the allowability of various items of cost associated with conferences,​ symposia, workshops or other meetings supported by an NSF grant. Any costs charged to an NSF grant also need to be reasonable and directly allocable to the supported activity. See AAG Chapter VI.G.5 for funding limitations on international travel grants. Meeting and conference costs identified below, are only allowable if such costs are specifically and clearly identified in the proposed scope of work and budget, as modified and approved by NSF.+The points below summarize the allowability of various items of cost associated with conferences,​ symposia, workshopsor other meetings supported by an NSF grant. Any costs charged to an NSF grant also need to be reasonable and directly allocable to the supported activity. See AAG Chapter VI.G.5 for funding limitations on international travel grants. Meeting and conference costs identified below, are only allowable if such costs are specifically and clearly identified in the proposed scope of work and budget, as modified and approved by NSF.
  
 NSF funds are not to be spent for meals or coffee breaks for intramural meetings of an organization or any of its components, including, but not limited to, laboratories,​ departments and centers, as a direct cost.” NSF funds are not to be spent for meals or coffee breaks for intramural meetings of an organization or any of its components, including, but not limited to, laboratories,​ departments and centers, as a direct cost.”
Line 211: Line 211:
  
 === Section V-C-5-i ===  === Section V-C-5-i === 
-“i. Entertainment. Costs of entertainment,​ amusement, diversion and social activities and any costs directly associated with such costs (such as tickets to shows or sporting events, meals, lodging, rentals, transportation and gratuities) are unallowable. Travel, meal, and hotel expenses of awardee employees who are not on travel status are unallowable. Costs of employees on travel status are limited to those allowed under the governing cost principles for travel expenses. (See AAG Chapter V.B.4).”+“i. Entertainment. Costs of entertainment,​ amusement, diversionand social activitiesand any costs directly associated with such costs (such as tickets to shows or sporting events, meals, lodging, rentals, transportationand gratuities) are unallowable. Travel, meal, and hotel expenses of awardee employees who are not on travel status are unallowable. Costs of employees on travel status are limited to those allowed under the governing cost principles for travel expenses. (See AAG Chapter V.B.4).”
  
   * [[http://​www.virginia.edu/​sponsoredprograms/​compliance/​meals/​CFR_DOD.pdf|Dept of Defense]] – (also see [[https://​www.acquisition.gov/​sites/​default/​files/​current/​far/​html/​Subpart 31_2.html|Federal Acquisition Regulation 31.205-14]]).   * [[http://​www.virginia.edu/​sponsoredprograms/​compliance/​meals/​CFR_DOD.pdf|Dept of Defense]] – (also see [[https://​www.acquisition.gov/​sites/​default/​files/​current/​far/​html/​Subpart 31_2.html|Federal Acquisition Regulation 31.205-14]]).
Line 229: Line 229:
   * Guest lecturers providing lecture services to the university. Travel expenses incurred by vendor should be included as part of the total cost of services. ​   * Guest lecturers providing lecture services to the university. Travel expenses incurred by vendor should be included as part of the total cost of services. ​
   * This may be only used by Institutions of Higher Education.  ​   * This may be only used by Institutions of Higher Education.  ​
-  * This should not be used for subject payments+  * This should not be used for subject payments.
  
 //​Publication/​Page Charges// //​Publication/​Page Charges//
Line 241: Line 241:
  
 //​Scholarships//​ //​Scholarships//​
-  * Scholarships,​ fellowships,​ and other programs of student aid are allowable only when the purpose of the Federal ​award is to provide training to selected participants and the charge is approved by the Federal ​awarding agency.+  * Scholarships,​ fellowships,​ and other programs of student aid are allowable only when the purpose of the federal ​award is to provide training to selected participants and the charge is approved by the federal ​awarding agency.
  
 //​Stipends//​ //​Stipends//​
Line 249: Line 249:
 //​Subcontracts// ​ //​Subcontracts// ​
   * When a proposal contemplates a subcontract/​subrecipient agreement to a named subcontractor,​ the subcontractor'​s statement of work, detailed budget, and a letter of commitment signed by the subcontractor'​s authorized institutional representative,​ should be provided to OSP.   * When a proposal contemplates a subcontract/​subrecipient agreement to a named subcontractor,​ the subcontractor'​s statement of work, detailed budget, and a letter of commitment signed by the subcontractor'​s authorized institutional representative,​ should be provided to OSP.
-  * If the Principal Investigator(s) has any direct or indirect financial or other interest in the subcontractor/​subrecipient organization,​ a disclosing statement must be submitted to the OSP as well.  +  * If the Principal Investigator(s) (PIs) has any direct or indirect financial or other interest in the subcontractor/​subrecipient organization,​ a disclosing statement must be submitted to the OSPas well.  
-  * For clarification between a subcontractor,​ vendor, and consultant, please visit: https://​research.utdallas.edu/​opm/​sub-award-management+  * For clarification between a subcontractor,​ vendor, and consultant, please visit: https://​research.utdallas.edu/​opm/​sub-award-management.
 //Subject Payments// //Subject Payments//
   * This category includes items such as research subject payments or incentives.   * This category includes items such as research subject payments or incentives.
   * The methods for providing such incentives should be outlined thoroughly in the budget justification.   * The methods for providing such incentives should be outlined thoroughly in the budget justification.
-  * Some sponsors, most notably the National Science Foundation, use this category to denote project trainees or workshop attendees, and there are specific costs associated such as stipends, travel, and material costs for participants.+  * Some sponsors, most notably the National Science Foundation ​(NSF), use this category to denote project trainees or workshop attendees, and there are specific costs associated such as stipends, travel, and material costs for participants.
 //Student Support// //Student Support//
   * Payment for scholarships or fellowships that pay for tuition and fees directly. This includes GSS, AES and 3rd party. ​   * Payment for scholarships or fellowships that pay for tuition and fees directly. This includes GSS, AES and 3rd party. ​
   * Scholarship/​stipends that are used to pay a set amount. It could be used to pay tuition and fees if some other funding is paying for the student’s tuition and fees.    * Scholarship/​stipends that are used to pay a set amount. It could be used to pay tuition and fees if some other funding is paying for the student’s tuition and fees. 
-  * Participant Support: Costs used to pay program participant small non-compensatory stipends and possibly reimbursement of travel costs or other out-of-pocket costs incurred to support attendance at a workshop, conference, seminar, symposia or other short-term training or information sharing activity+  * Participant Support: Costs used to pay program participant small non-compensatory stipends and possibly reimbursement of travel costs or other out-of-pocket costs incurred to support attendance at a workshop, conference, seminar, symposiaor other short-term training or information sharing activity.
  
 //Student Participant//​ //Student Participant//​
-  * Pay program participant small non-compensatory stipends and possibly reimbursement of travel costs or other out-of-pocket costs incurred to support attendance at a workshop, conference, seminar, symposia or other short-term training or information sharing activity __in support for the objective of obtaining a degree__. ​+  * Pay program participant small non-compensatory stipends and possibly reimbursement of travel costs or other out-of-pocket costs incurred to support attendance at a workshop, conference, seminar, symposiaor other short-term training or information sharing activity __in support for the objective of obtaining a degree__. ​
  
 //​Telecommunication Charges// //​Telecommunication Charges//
Line 269: Line 269:
     * Other potential items under this category may include mobile telephones or other electronic devices under special circumstances. For example, if the proposed project involves project-related travel in rural areas and mobile telephones are necessary to maintain contact with project personnel, this may be an allowable expense. Expenses of this nature will need to be carefully justified in the proposal and specifically approved by the sponsor.     * Other potential items under this category may include mobile telephones or other electronic devices under special circumstances. For example, if the proposed project involves project-related travel in rural areas and mobile telephones are necessary to maintain contact with project personnel, this may be an allowable expense. Expenses of this nature will need to be carefully justified in the proposal and specifically approved by the sponsor.
 //Travel// //Travel//
-  * Travel which is required to carry out the objective of the sponsored project+  * Travel which is required to carry out the objective of the sponsored project.
   * Domestic and foreign travel associated with the proposed project should be specified.   * Domestic and foreign travel associated with the proposed project should be specified.
   * If foreign travel is not specified in the budget, the University must request prior approval for such travel from the sponsor.   * If foreign travel is not specified in the budget, the University must request prior approval for such travel from the sponsor.
   * Some agencies define Mexico and/or Canada as domestic travel.   * Some agencies define Mexico and/or Canada as domestic travel.
   * Typical travel costs supported by sponsors include airfare, lodging and incidental expenses (per diem), conference registration costs, and local travel costs such as car rental.   * Typical travel costs supported by sponsors include airfare, lodging and incidental expenses (per diem), conference registration costs, and local travel costs such as car rental.
-  * It is highly recommended that principal investigators ​be as specific as possible when providing justification for proposed travel costs (for example, discuss the professional conferences that fit best in terms of disseminating information about the project, where they will be occurring and costs associated with each.) Travel is often one of the first line items sponsors automatically reduce, but a complete explanation of the necessity to the project may convince the sponsor otherwise.+  * It is highly recommended that PIs be as specific as possible when providing justification for proposed travel costs (for example, discuss the professional conferences that fit best in terms of disseminating information about the project, where they will be occurring and costs associated with each.) Travel is often one of the first line items sponsors automatically reduce, but a complete explanation of the necessity to the project may convince the sponsor otherwise.
     * Travel rates can be located at https://​fmx.cpa.state.tx.us/​fmx/​travel/​index.php     * Travel rates can be located at https://​fmx.cpa.state.tx.us/​fmx/​travel/​index.php
 //Tuition// //Tuition//
Line 293: Line 293:
   * supplies ​   * supplies ​
   * equipment ​   * equipment ​
-  * etc ... +  * et cetera
 Calculate the Modified Total Direct Cost (MTDC) by subtracting the following exempt items from the TDC:  Calculate the Modified Total Direct Cost (MTDC) by subtracting the following exempt items from the TDC: 
   * capital equipment ​   * capital equipment ​
Line 329: Line 329:
  
 [[https://​policy.utdallas.edu/​utdbp3097|The University of Texas at Dallas Expenditure Policy (UTDBP3097)]] ​ [[https://​policy.utdallas.edu/​utdbp3097|The University of Texas at Dallas Expenditure Policy (UTDBP3097)]] ​
- 
-[[https://​www.whitehouse.gov/​omb/​circulars_a110/​|OMB A-110]] 
  
 [[https://​www.whitehouse.gov/​omb/​grants_docs/​|OMB Uniform Administrative Requirements,​ Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance)]] [[https://​www.whitehouse.gov/​omb/​grants_docs/​|OMB Uniform Administrative Requirements,​ Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance)]]
Line 339: Line 337:
  
 [[http://​www.utdallas.edu/​research/​osp/​|The Office of Sponsored Projects]] [[http://​www.utdallas.edu/​research/​osp/​|The Office of Sponsored Projects]]
 +
 +Issued: June 2015