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AA/PPS 03.01.03 - Applicable Cost Standards for Sponsored Programs

Applicable Cost Standards for Sponsored Programs

AA/PPS No. 03.01.03 (5.15)
Issue No. 1
Effective Date: 8/13/2015
Next Review Date: 8/01/2019 (E4Y)
Sr. Reviewer: Director, Sponsored Programs

  1. PURPOSE

    1. Many funding agencies place different sets of applicable cost standards on sponsored programs. In order to prevent unallowable costs charges to a sponsored program, the university has set the following as applicable cost standards for all grants except for a sponsor’s individual policies which will supersede these set standards. This policy applies to all sponsored programs. The applicability of this policy is to ensure a consistent cost basis for audit purposes and for the Facilities and Administrative Cost Rate (F&A) proposal submitted to the US Dept. of Health and Human Services.
  2. DEFINITIONS

    1. Allowable Costs - Those costs which are deemed to be allocable, allowable and applied consistently with university policy and sponsored program guidelines.
  3. POLICY

    1. Unless otherwise stated, the university shall adhere to the following as its standard policy unless superseded by a specific sponsor’s policy or procedure.

      1. Office of Management and Budget (OMB) Circular (Uniform Guidance);

        or

        Code of Federal Regulations Title 2 -> Subtitle A -> Chapter II -> Part 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS

      2. Office of the Governor, State of Texas

        1. Uniform Grant Management Standards
  4. ADDITIONAL COST ALLOWABILITY STANDARDS

    1. Proportional Costs for Certain Services - Certain costs (such as cellular phone services) may only be charged to a sponsored program in direct proportion to the current payroll appointment of the subject employee.
  5. REVIEWERS OF THIS PPS

    1. Reviewers of this PPS include the following:

      Position Date
      Director, Sponsored Programs August 1 E4Y
  6. CERTIFICATION STATEMENT

    This PPS has been approved by the following individuals in their official capacities and represents Texas State Academic Affairs policy and procedure from the date of this document until superseded.

    Director, Sponsored Programs; senior reviewer of this PPS

    Associate Vice President for Research

    Provost