R/PPS 03.02 - Applicable Cost Standards for Sponsored Programs

POLICY STATEMENT

Texas State University is committed to ensuring all costs are directly charged to the appropriate sponsored program when such costs are incurred.

1. SCOPE

   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.

2. DEFINITION

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

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 Unless otherwise stated, Texas State shall adhere to the following as its standard policy, unless superseded by a specific sponsor’s policy or procedure.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

4. 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.

5. REVIEWER OF THIS PPS

   1. Reviewer of this PPS includes the following:

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

6. CERTIFICATION STATEMENT

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their official capacities and represents Texas State Research policy and procedure from the date of this document until superseded.

   Director, Post-Award Support Services; senior reviewer of this PPS

   Vice President for Research