AA/PPS 03.01.03 - Applicable Cost Standards for Sponsored Programs

POLICY STATEMENT

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, Texas State 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 U.S. Department of Health and Human Services.

DEFINITION

1. Allowable Costs – those costs that are deemed to be allocable, allowable, reasonable, and applied consistently within university policy and sponsored program guidelines.

POLICY

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 Unless otherwise stated, Texas State shall adhere to the following as its standard policy, unless superseded by a specific sponsor’s policy or procedure.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

   2. Office of the Governor, State of Texas

      1. Uniform Grant Management Standards.

ADDITIONAL COST ALLOWABILITY STANDARD

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.

REVIEWER OF THIS PPS

1. Reviewer of this PPS includes the following:

   Position	Date
   Director, Post-Award Support Services	August 1 E4Y

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capacities and represents Texas State Academic Affairs policy and procedure from the date of this document until superseded.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, Post-Award Support Services; senior reviewer of this PPS

Associate Vice President for Research

Provost and Vice President for Academic Affairs