used to support government contracts. Lobbying Unallowable Unallowable Unallowable Losses on Government or Other Contracts Unallowable Unallowable Unallowable Materials and supplies Allowable when necessary to meet the specific requirements of the sponsored agreement. Same as Federal sponsors Same as Federal sponsors Meetings and conferences Allowable provided the primary purpose of the meeting or conference is the dissemination of sponsored agreement-related information. Same as Federal sponsors Same as Federal sponsors Memberships, subscriptions, and professional activity Generally unallowable as a direct cost except when necessary to meet the technical requirements of the award. The cost of membership in any civic or community organization is unallowable. Same as Federal sponsors Same as Federal sponsors Office Supplies Unallowable as a direct cost except where extensive use of office supplies is necessary to meet the requirements of the sponsored agreement. Allowable provided the supplies are reasonable and directly related to the work of the sponsored agreement. Same as sponsors Personal Housing and Living Expenses Unallowable Unallowable Unallowable Postage Unallowable as a direct cost except when extensively used (FedEx, UPS, etc.) or necessary to meet the technical requirements of the award. Allowable provided the postage is reasonable and directly related to the work of the sponsored agreement. Same as State sponsors Precontract costs Unallowable unless approved by sponsoring agency. Same as Federal sponsors Same as Federal sponsors Prizes & Awards Unallowable Unallowable Unallowable Professional journal publications Allowable the article reports sponsor-supported work and the costs are levied impartially on all papers published by the journal. Same as Federal sponsors Same as Federal sponsors Proposal development costs Unallowable Same as Federal sponsors Same as Federal sponsors Scholarships – Merit Allowable only when the purpose of the sponsored agreement is to provide training to selected participants and the charge is approved by the sponsor. Same as Federal sponsors Allowable when approved in advance by the sponsor Taxes Unallowable when exemptions are available to the University or are available to the University based on exemptions afforded the Federal government. Same as Federal sponsors Same as Federal sponsors
Telephone – local Unallowable Same as Federal sponsors Same as Federal sponsors Travel – domestic Allowable provided the travel is reasonable and directly related to the work of the sponsored agreement. Any costs in excess of the lowest available commercial discount or standard coach airfare are unallowable. Same as Federal sponsors Same as Federal sponsors Travel – international Generally unallowable unless specifically approved in advance by the sponsor. Same as Federal sponsors Same as Federal sponsors Tuition Remission The charge must be approved in advance by the sponsor. Same as Federal sponsors Same as Federal sponsors Salary, Wages, and Stipends Faculty and professional Allowable provided the salary is reasonable, directly related to the work of the sponsored agreement, and documented in accordance with OMB Uniform Guidance. Allowable provided the salary is reasonable, directly related to the work of the sponsored agreement, and documented in accordance with University procedures Same as sponsors Post-doctoral associate Allowable provided the salary is reasonable, directly related to the work of the sponsored agreement, and documented in accordance with OMB Uniform Guidance. Allowable provided the salary is reasonable, directly related to the work of the sponsored agreement, and documented in accordance with University procedures Same as State sponsors Administrative and clerical Unallowable as a direct cost except where a "major project" explicitly budgets for administrative services and the staff involved can be specifically identified with the award. See OMB Uniform Guidance. Allowable provided the wages are reasonable, directly related to the work of the sponsored agreement, and documented in accordance with University procedures Same as State sponsors Graduate Assistant wages Allowable provided the are reasonable, directly related to the work of the sponsored agreement, and documented in accordance with OMB Uniform Guidance. Allowable provided the wages are reasonable, directly related to the work of the sponsored agreement, and Same as sponsors
documented in accordance with University procedures Graduate Teaching Assistants salary Allowable only when the purpose of the sponsored agreement is instruction or training and the charge is approved in advance by the sponsor. Same as Federal sponsors Same as Federal sponsors Graduate Research Assistant stipend [Stipends are no, longer allowed, GR must be paid salaries]Allowable when a degree seeking graduate student performs original, professional research related to his or her academic program. The student must be fully matriculated in a graduate or Ph.D. degree program and be under the supervision of an appropriate faculty member. Same as Federal sponsors Same as Federal sponsors Other Stipends [Stipends are not allowed by USF]Allowable only when the purpose of the sponsored agreement is to provide training to selected participants and the charge is approved by the sponsor. Same as Federal sponsors Same as Federal sponsors Student Wages - Academic Year Allowable provided the are reasonable, directly related to the work of the sponsored agreement, and documented in accordance with OMB Uniform Guidance. Allowable provided the wages are reasonable, directly related to the work of the sponsored agreement, and documented in accordance with University procedures Same as Federal sponsors Financial Management Practices Charges to a sponsored project should support the project’s purpose and activity and represent those costs necessary to meet the project’s scientific and technical requirements. Such charges cannot be assigned arbitrarily or for the purpose of simplified budget management that is unrelated to the sponsored agreement’s purpose. USF follows the OMB Uniform Guidance that states “Direct costs are those costs that can be identified specifically with a particular sponsored project, an instructional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect costs. Where an institution treats a particular type of cost as a direct cost of sponsored agreements, all costs incurred for the same purpose in like circumstances shall be treated as direct costs of all activities of the institution.”
Responsible Conduct of Research The University requires that all PIs who receive Federal grants must undergo training in Responsible Conduct of Research by using the approved/suggested procedures available from OCG. Expenditures on a grant cannot begin until after the training has been completed by the PI. It is also the responsibility of the PI to train all research assistants on the principles of Responsible Conduct of Research. OCG will provide information on this training when the grant is awarded. Faculty and student completion of the RCR training will be monitored monthly by the OCG and regular reminders will be sent until the training has been completed.