Policies, Procedures, and Resources

The basic considerations for determining the allowability of costs are:
  1. Costs must be reasonable. This is defined as the action a prudent person would have taken under the circumstances.
  2. 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.
  3. 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.  

Unallowable List

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

 

Cal State East Bay has an Institutional Biosafety Committee (IBC) that helps facilitate research by reviewing, approving, and monitoring research projects that involve biological materials that may otherwise pose risk to health and safety of plants, animals, or humans.  This includes:

  • Biohazardous agents (e.g bacteria, viruses, fungi, protozoa, prions)
  • Human and/or nonhuman primate source material (e.g. blood, tissue, primary and established cell lines)
  • Recombinant or synthetic DNA or RNA (rDNA) (SNA)
  • Infectious agents
  • Hazardous Waste

All Cal State East Bay researchers are expected and required to abide by federal, state, and local regulations and federal agency guidelines while conducting biological research, even if their individual grant or lab does not receive funding from a federal agency. Failure to abide by the Guidelines can result in suspension or termination of funding for all government-supported research at Cal State East Bay.

Research and use of certain materials must be disclosed to and reviewed, and approved by the CSUEB  IBC. This is done through the Biological Use Application (BUA), a document that describes the important regulatory and safety information for the biological research performed by your lab. Contact Lyanh Luu for additional information - lyahn.luu@csueastbay.edu

 

 

 

Check Request Guidelines (Accounts Payable)

Forms:

Cost Transfers (expenditure transfers from one project or account to another) for federal grants and contracts are subject to federal uniform guidance (2-CFR-200).

"Direct cost allocation principles: If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c) of this section, the costs may be allocated or transferred to benefited projects on any reasonable documented basis. Where the purchase of equipment or other capital asset is specifically authorized under a Federal award, the costs are assignable to the Federal award regardless of the use that may be made of the equipment or other capital asset involved when no longer needed for the purpose for which it was originally required. See also §§ 200.310 through 200.316 and 200.439."

Allowable transfers are limited to approved cost reimbursable items on the approved budget. There are limitations regarding transfers of remaining funds or funds to cover deficits.  "Any excess of costs over income under any other award or contract of any nature is unallowable. This includes, but is not limited to, the non-Federal entity's contributed portion by reason of cost-sharing agreements or any under-recoveries through negotiation of flat amounts for indirect (F&A) costs. Also, any excess of costs over authorized funding levels transferred from any award or contract to another award or contract is unallowable. All losses are not allowable indirect (F&A) costs and are required to be included in the appropriate indirect cost rate base for allocation of indirect costs. "

Expense Transfer Form

Express Transfer Form Instructions

ORSP Policy and Procedures (in revision)

NIH

  • Scientific data sharing: this includes links to areas in which NIH has sharing policies.
  • Data Management and Sharing policy overview
  • FAQ
  • Learning Page: you can find recordings and resource slides and training opportunities for NIH sharing policies. They will continue to post additional resources, so be sure to check back frequently. This website includes: webinars, slide sets, policy-at-a-glance, and a decision tool that will help to figure out which policies are applied to your research.
  • Supplemental Information to the NIH policy for data management and sharing: selecting a repository for data resulting from NIH supported research.
  • Statements and Notices. You will find official NIH statements, reports, and guide notices on policies related to data sharing.
  • News and Events page is available to stay in the loop as new resources and events are announced.

 

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

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

Click here to view the online PI manual

Research Misconduct Policy and Procedures

Regulations:

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

Research Incentive Payment Distribution Form PDF  Excel

Student Account Upload Template

Responsible Conduct of Research Policy

RCR Training Plan

RCR Training Video (33 Minutes)

 

Regulations:

NIH Policy: "This Notice applies to the following programs:  D43, D71, F05, F30, F31, F32, F33, F34, F37, F38, K01, K02, K05, K07, K08, K12, K18, K22, K23, K24, K25, K26, K30, K99/R00, KL1, KL2, R25, R36, T15, T32, T34, T35, T36, T37, T90/R90, TL1, TU2, and U2R."  "This policy also applies to any other NIH-funded programs supporting research training, career development, or research education that require instruction in responsible conduct of research as stated in the relevant funding opportunity announcements."

Allows for training by video-conference, but an in-person face-to-face component is also required. Updated subject matter components (see listing at link above).

"NSF expects institutions to be able to verify that those students (undergraduates and graduates)  and postdoctoral researchers who receive NSF funds (support from salary and/or stipends to conduct research on NSF grants) will obtain RCR training. However, NSF anticipates that institutions will develop their RCR training programs in a manner that helps prepare the next generation of researchers, including the consideration of risks or other factors associated with student and postdoctoral researcher participation in research."

"The RCR training requirement applies to new proposals submitted, or due, on or after January 4, 2010, to conduct research, which excludes, for example, conference, symposium, workshop, or travel proposals."

"The RCR training plan must be in place at the time of proposal submission."

 

"In accordance with sections 2, 3, and 8 of 2 CFR Part 422, institutions that conduct USDA-funded extramural research must foster an atmosphere conducive to research integrity, bear primary responsibility for prevention and detection of research misconduct, and maintain and effectively communicate and train their staff regarding policies and procedures." "The general content of the ethics training will, at a minimum, emphasize three key areas of research ethics: authorship and plagiarism, data and research integration, and reporting misconduct."

 

Online Training:  Students and faculty can access CITI courses at CITI Program for the Responsible Conduct of Research (RCR)

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 

External Regulations

2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

CSU Chancellor's Office ICSUAM

Lobbying Disclosure Act Guidance

Federal Register