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 [2015/11/16 14:13]
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 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