Associate Vice President for Research and Federal Relations

Advertising

Only for the recruitment of personnel required for the project.

Air conditioning

Allowable as Indirect

Alcoholic Beverages

Unallowable

Alterations, non-construction

Must be budgeted or approved.

Animals

Generally allowable.

Bad debts

Unallowable

Bonding

Generally allowable.

Bonus payments

Allowable if part of compensation

Books

Generally allowable.

Business Meals and Meeting Costs

Only when specifically permitted by the Sponsored Agreement

Civil defense

Allowable as indirect cost

Commencement and convocation

Unallowable

Communication costs

Generally allowable.

Computer Costs

Allowable if essential to the performance of the work and will be used solely for such project.

Conferences

Only when specifically permitted by the Sponsored Agreement

Construction

Unallowable unless authorized by awarding agency.

Consultant services

Allowable, some agencies require approval. All Texas State employees must be approved in advance or listed in the approved budget.

Contingent reserves

Unallowable except self

Contributions

Unallowable

Custom and import duty

Generally allowable.

Depreciation

Indirect costs only.

Donors

Generally allowable.

Drugs

Generally allowable.

Dues

Generally allowable.

Entertainment

Unallowable unless specifically approved.

Equipment

General Purpose:? Desks, file cabinets, fax machines. Usually must be budgeted or approved in advance.

Scientific: Allowable when necessary and will be used primarily, or exclusively for the project(s) to which the costs will be charged.

Equipment maintenance and repair

Generally allowable as noted above.

Equipment rental

Generally allowable as noted above.

Fines and penalties

Unallowable

Fringe benefits

Generally allowable.

Fund raising costs

Unallowable

Goods or services for personal use

Unallowable

Human subjects

Generally allowable.

Insurance

Only allowed to the extent required or approved.

Interest

Usually allowable. Can be allowed if total cost of purchase including interest does not exceed the cost of rental.

Investment management costs

Unallowable

Labor relations

Should be charged as indirect costs

Legal costs

Generally allowable.

Library costs

Indirect costs

Licenses & Permits Losses

Unallowable

Maintenance

Generally allowable.

Materials

Generally allowable.

Meals

Allowable for subjects and participants or employees on trips.

Memberships

Business, technical and professional organizations only if specifically approved.

Moving costs

Generally allowable.

News releases

Allowable with approval.

Overtime

Allowable, with institutional approval

Patient Costs

Generally allowable.

Plant security costs

Indirect Cost

Periodicals

Unallowable unless approved by the funding agency or essential to the daily conduct of the project and not readily available from other sources (such as the library).

Postage

Routine postage: Unallowable except where a project requires specifically identifiable large mailings or the like.

Special mailing or delivery costs: Allowable when necessary for the success or completion of project.

Pre-award Costs

Unallowable, except for grants under Federal Demonstration Project grants and cooperative agreements from certain federal agencies with institutional approval.

Promotional Items and Memorabilia, including Models, Gifts and Souvenirs

Unallowable unless specifically requested and approved in proposal.

Proposal costs

Unallowable as a direct expense

Publication costs

Unallowable unless approved by the funding agency or essential to the daily conduct of the project and not readily available from other sources (such as the library).

Registration fees

Generally allowable.

Rearrangement costs Refreshments

Not allowable unless specifically approved by contracting officer.

Recruiting costs

Generally allowable.

Relocation costs

Generally allowable.

Rental/lease of facilities or Equipment

Generally allowable.

Renovation costs

Allowable if approved by agency

Repairs

Generally allowable.

Royalty costs

Generally allowable.

Salaries and wages

Faculty/Technical: Costs of personnel are allowable on research agreements to the extent supported by actual effort performed on the project and approved in the award budget.? An individual?s base salary must be used to compute the cost charged to a sponsored agreement.?

Administrative and Clerical: Generally recovered through indirect costs; therefore, they are usually unallowable as direct costs on federal agreements. Exceptions include: projects that involve extensive data accumulation, require making travel and meeting arrangements for large numbers of participants, projects where the principle focus is the preparation and production of manuals, books, etc, projects that are geographically inaccessible to normal department administrative services, such as field offices; projects requiring significant amounts of project-specific database management.

Scholarships and student aid

Allowable costs for training grants only.

Service charges

Generally allowable.

Specialized service center costs

Generally allowable.

Student activity costs

Unallowable

Subject costs

Generally allowable.

Supplies

Project Supplies: Allowable if identified as being ?exclusively for the support? of a sponsored agreement.? Chemicals, laboratory supplies, pens, pencils, folders, notebooks and the like.

Office Supplies: Unallowable if items commonly found in any office such as wall clocks, calendars, waste cans, letterhead, staples, etc. that would likely be used for other purposes except in specific circumstances.

Taxes

Generally allowable.

Telephone: Local

Generally unallowable as direct cost.

Telephone: Long Distance

Allowable when specifically identified with an individual project.

Transportation costs

Generally allowable.

Travel costs

Allowable within the approved budget limits and university policy.? Foreign travel requires program approval.

Examples of Unallowable Costs:

Coffee Mugs for Administrative Staff

Bus Chartered for Administrative Staff

Reunion for Former Participants

Selling and Marketing

T shirts, engraved key chains, Texas State banners (unless specifically requested and approved in proposal)