Policy Library
Policies, Procedures, and Resources
- Costs must be reasonable. This is defined as the action a prudent person would have taken under the circumstances.
- Costs must be allocable to sponsored agreements under the principles and methods described in the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards issued by the Office of Management and Budget (Uniform Guidance). Costs are incurred to benefit the specific sponsored project and able to be assigned to the project with a high degree of accuracy.
- Costs must be given consistent treatment through the application of generally accepted accounting principles appropriate to the circumstances. Similar costs are normally treated as either Direct or Indirect across the University.
Federal regulations identify specific categories of costs that cannot be charged, directly or indirectly, to federally sponsored agreements.
The following list covers costs specifically designated as allowable or unallowable in the Uniform Guidance. This is a quick reference guide and PIs should consult with ORSP about the allowability of costs.
CFR |
Item of Cost |
Allowable |
Unallowable |
§200.421 |
Advertising and public relations. |
X* |
|
§200.422 |
Advisory councils. |
|
X |
§200.423 |
Alcoholic beverages. |
|
X |
§200.424 |
Alumni/ae activities. |
|
X |
§200.425 |
Audit services. |
X** |
|
§200.426 |
Bad debts. |
|
X |
§200.427 |
Bonding costs. |
X |
|
§200.428 |
Collections of improper payments. |
X |
|
§200.429 |
Commencement and convocation costs. |
|
X |
§200.430 |
Compensation—personal services. |
X |
|
§200.431 |
Compensation—fringe benefits. |
X |
|
§200.432 |
Conferences. |
X |
|
§200.433 |
Contingency provisions. |
|
X |
§200.434 |
Contributions and donations. |
|
X |
§200.435 |
Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements. |
|
X |
§200.436 |
Depreciation. |
X* |
|
§200.437 |
Employee health and welfare costs. |
X |
|
§200.438 |
Entertainment costs. |
|
X |
§200.439 |
Equipment and other capital expenditures. |
X** |
|
§200.440 |
Exchange rates. |
X* |
|
§200.441 |
Fines, penalties, damages and other settlements. |
|
X |
§200.442 |
Fund raising and investment management costs. |
|
X |
§200.443 |
Gains and losses on disposition of depreciable assets. |
X* |
|
§200.444 |
General costs of government. |
|
X |
|
Gift Cards |
X | |
§200.445 |
Goods or services for personal use. |
|
X |
§200.446 |
Idle facilities and idle capacity. |
|
X |
§200.447 |
Insurance and indemnification. |
X* |
|
§200.448 |
Intellectual property. |
X* |
|
§200.449 |
Interest. |
X* |
|
§200.450 |
Lobbying. |
|
X |
§200.451 |
Losses on other awards or contracts. |
|
X |
§200.452 |
Maintenance and repair costs. |
X |
|
§200.453 |
Materials and supplies costs, including costs of computing devices. |
X* |
|
§200.454 |
Memberships, subscriptions, and professional activity costs. |
X* |
|
§200.455 |
Organization costs. |
|
X |
§200.456 |
Participant support costs. |
X |
|
§200.457 |
Plant and security costs. |
X |
|
§200.458 |
Pre-award costs. |
X** |
|
§200.459 |
Professional service costs. |
X* |
|
§200.460 |
Proposal costs. |
X |
|
§200.461 |
Publication and printing costs. |
X** |
|
§200.462 |
Rearrangement and reconversion costs. |
X |
|
§200.463 |
Recruiting costs. |
X* |
|
§200.464 |
Relocation costs of employees. |
X* |
|
§200.465 |
Rental costs of real property and equipment. |
X* |
|
§200.466 |
Scholarships and student aid costs. |
X |
|
§200.467 |
Selling and marketing costs. |
X*** |
|
§200.468 |
Specialized service facilities. |
X |
|
§200.469 |
Student activity costs. |
|
X |
§200.470 |
Taxes (including Value Added Tax). |
X* |
|
§200.471 |
Termination costs. |
X* |
|
§200.472 |
Training and education costs. |
X |
|
§200.473 |
Transportation costs. |
X |
|
§200.474 |
Travel costs. |
X |
|
§200.475 |
Trustees. |
X* |
|
* - Allowable under limited Circumstances
** - Allowable only with prior permission from the grantor
*** - Allowable only as a direct cost with permission from the grantor
Compensated Effort Policy
Regulations
- Code of Federal Regulations 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
- ICSUAM 11003.06 (Compensated Effort)
- Board of Trustees Executive Order No. 1000
- CSU Additional Employment Policy HR 2002-05
- Technical Letter HR/Salary 2015-222 (2403 Job Code use for additional employment) CSU Collective Bargaining Agreement, Unit 3. Article 20 & 36
Forms
- Faculty Additional/Appointment Compensation (Overload)
- Reimbursed Compensation (Faculty Release Time)
- FTE Earnings Distribution Request (To ensure all grant employees are charged to correct fund)
Resources:
- Guidance on Grant-Funded Faculty Buyout (Release Time) (Under re
Conflict of Interest Policy 20-21 CR 8 (Replaced 2019-2020 CR 3 and 2007-08 CR 3)
Conflict of Interest Procedures (Revised 11/30/2020)
Regulations
- Code of Federal Regulations 2 CFR 200 Uniform Guidance (200.112)
- ICSUAM 11010.02 (Conflict of Interest)
Forms
Debarment and Suspension Policy 20-21 CR8 (Replaced 19-20 CR3 and 2007-08 CR 2)
Faculty Support Grants Administration Guide
Additional information about the FSG program is available on Faculty Support Grants page.
FFATA Reporting Guidance
Click here for the Federal Funding Accountability and Transparency Act Subaward Report System
Hospitality Policy (CSUEB Accounts Payable)
IACUC Policy 15-16 CR 2
Regulations:
- PHS Policy on Humane Care and Use of Laboratory Animals (OLAW)
- Animal Welfare Act (U.S. Dept. of Agriculture)
Resources:
Some external sponsors limit the number of proposals that may be submitted by an institution. This policy provides guidance on the selection of proposals for submission.
Limited Submission Policy
Research Misconduct Policy and Procedures
Regulations:- 42 CFR Part 93 for PHS Policy on Research Misconduct
- 45 CFR Part 689 for NSF Policy on Research Misconduct
Research participant incentives are provided to the subjects of human research to motivate their participation. IRB approval is required for the payment of participant incentives.
Guidance for Providing Research Incentive Payments
Research Incentive Payment Request Form
Acknowledgement of Receipt Form
Responsible Conduct of Research Policy
Regulations:
- NIH Update on the Requirement for Instruction in the Responsible Conduct of Research
- NSF Responsible Conduct of Reseach (RCR)
- U.S. Dept. of Agriculture Responsible and Ethical Conduct of Research
There are 3 different online courses for the Responsible Conduct of Research:
- Biomedical Responsible Conduct of Research Course 1. (ID: 31479)
- Social and Behavioral Responsible Conduct of Research Course 1. (ID: 31480)
- Physical Science Responsible Conduct of Research Course 1. (ID: 31481)
Please choose the course appropriate to your discipline/project. More information about online training courses can be found on the ORSP training website
Sexual Assault and Harassment Procedures
Cal State East Bay is committed to creating and maintaining an educational, working, and living environment free from all forms of harassment and sexual misconduct.
Resources:
- Cal State East BayTitle IX website
- CSU Title IX website
- NSF Sexual Harassment website
- Off-campuses Resources
- Letter template for NSF-sponsored conferences
Regulations:
- NSF term and condition regarding sexual harassment, other forms of harassment, and sexual assault
- NSF Proposal and Award Policies and Procedures Guide (Chapter II.E.7) regarding NSF-funded conferences
- CSU Executive Order 1095 Systemwide Sex Discrimination, Sexual Harassment, Sexual Misconduct, Dating and Domestic Violence, and Stalking Policy
- CSU Executive Order 1096 Systemwide Policy Prohibiting Discrimination, Harassment, Retaliation, Sexual Misconduct, Dating and Domestic Violence, and Stalking against Employees and Third Parties and Systemwide Procedure for Addressing Such Complaints by Employees and Third Parties
- CSU Executive Order 1097 Systemwide Policy Prohibiting Discrimination, Harassment and Retaliation, Sexual Misconduct, Dating and Domestic Violence, and Stalking against Students and Systemwide Procedure for Addressing Such Complaints by Students
- CSU Executive Order 1098 Student Conduct Procedures
Subrecipient Monitoring Policy
Subrecipient Monitoring Internal Procedures
Regulations:
- 2 CFR 200.330 Subrecipient and Contractor Determinations
- 2 CFR 200.331 Requirements for Pass-Through Entities
- 2 CFR 200.332 Fixed Amount Subawards
Forms:
- Subrecipient Commitment Form
- Purchase Request Form to establish subcontract
- Subrecipient Monitoring Report