Allowable/Non-Allowable Expenses by Fund Type State Appropriated Funds (FOPs beginning with 11 or 12) (NOTE: Additional restrictions apply to funds beginning with 12D or 12E; see below.) Source
Funds appropriated by the legislature through the General Appropriations Act or other law for the operation of an institution of higher education
Allowable Expenditures
Non-Allowable Expenditures
Commodities/services necessary to fulfill statutory duties: • Advertisements - note restrictions • Auditing services approved by SAO • Awards (for longevity & retirement) - employee not to exceed $100 • Awards - volunteer not to exceed $50 • Books and reference materials • Chemicals and gases • Consumables - office, instructional, research • Equipment • Furniture • IT hardware/software/services • Legal services approved by AG • License fees related to function and TTU receives benefit
• • • • • • • • • • • • •
Maintenance/repair of equipment Memberships (must be approved by VPAF/CFO) Periodicals and subscriptions Postage and shipping charges Professional services Purchase from on-campus service center to fulfill statutory duties Registration fees (conference) Speaker fees Telephone equipment and services Temporary services Training/education related to current/prospective duties Travel - official (in accordance with State Travel Guidelines) Utilities (E&G)
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Lobbyist or political activities Membership in organizations that hire lobbyists Moving expenses for new employee Participant payments Penalties and fines, settlements and judgments Polygraph testing Public relations agencies Publicizing/directing attention to officers or employees Travel -- non-employees (including students), international travel, or travel overages
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Advance payment for goods/services not yet received Auxiliary operations (athletics, student housing, facilities mgt etc.) Donations and contributions Flowers, floral arrangements, or plants (live or artificial) except for education or research Food and entertainment, including bottled water Gifts, gift cards and gift certificates Goods and services for personal use Lease of private facilities for meetings/conferences/exams if state facilities adequate
Advance Research Program Funds (FOPs beginning with 12D) (All State Appropriated Restrictions Listed Above with These Additional Restrictions) Source Allowable Expenditures Non-Allowable Expenditures
Rev. 10/30/14
Revenue generated by the university, including state tuition, board-authorized tuition, and laboratory fees • Expenditures that are reasonable and directly support the particular project for which an award was made • Capital equipment that is specifically listed in the award • Foreign travel if an integral part of research and included in approved project budget) • • • •
Construction or remodeling of facilities Faculty or PI salaries Scholarships, tuition, or stipends All other standard non-allowable expenditures for state-appropriated funds
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Allowable/Non-Allowable Expenses by Fund Type Texas Tech Workforce Development Funds (FOPs beginning with 12E) (All State Appropriated Restrictions Listed Above with These Additional Restrictions) Source Allowable Expenditures Non-Allowable Expenditures
Revenue generated by the university, including state tuition, board-authorized tuition, and laboratory fees • Capital equipment that is specifically listed in the award • Foreign travel if an integral part of research and included in approved project budget)
• All other standard non-allowable expenditures for state-appropriated funds
HEAF – Higher Education Assistance Funds (FOPs beginning with 13) Source
Allowable Expenditures
Non-Allowable Expenditures
Funds provided under the Texas Constitution Art. VII, § 17 and the Texas Education Code § 62.021 to assist institutions of higher education • • • • • • *
Equipment that is defined as a capital asset* Constructing and equipping buildings or other permanent improvements Land either with or without permanent improvements Library books and materials Major repair or rehabilitation of buildings or other permanent improvements Above allowable expenditures for only E&G portion when jointly used for E&G and auxiliary activities Capital assets are real or personal property that have an estimated life of more than one year. Capital assets may or may not be capitalized.
• Constructing, equipping, repairing, or rehabilitating buildings or other permanent improvements used only for student housing, intercollegiate athletics, or auxiliary enterprises • All other expenditures not specifically defined in HEAF allowable expenditures
NRUF – National Research University Funds (FOPs beginning with 14) Source Allowable Expenditures Non-Allowable Expenditures
Rev. 10/30/14
Funds received under Education Code Chapter 62, Sec 62.149 may be used only for the support and maintenance of educational and general activities that promote increased research capacity at the institution • Equipment and library materials • Faculty support and salaries
• Graduate stipends • Supporting research, including undergraduate research
• All other expenditures not specifically listed as an NRUF allowable expenditures, including moving expenses
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Allowable/Non-Allowable Expenses by Fund Type Designated Funds (FOPs beginning with 15-19) (NOTE: Additional restrictions apply to funds beginning with 16C, 16D or 18B; see below.) Source
Allowable Expenditures
Non-Allowable Expenditures
Funds collected, as allowed under the Texas Education Code § 51.001, to assist in the operation of an institution of higher education • • • • • • •
All state appropriated allowable expenditures Awards, including employee cash awards Food, beverages, and related expense Flowers, flower arrangements, and plants Holiday cards - mail or purchase Lease facilities for meetings, conferences, and group exams Memberships
• • • • • •
Moving expenses for new employee or departments Publications and periodicals Pubic relations agent Repairs to buildings Speaker fees Travel - TTU business (in accordance with State Travel Guidelines and TTU policies and procedures)
• • • • •
Alcohol (Exception: allowed on 16G funds following guidelines in OP 72.05) For funds beginning with 16A, items for resale (7E0 budget pool) are not allowable. For funds beginning with 16F, prospective employee travel expenses (7B5) are not allowable. For funds beginning with 16G, apartment rental expenses (7B4) are not allowable. In addition, for funds beginning with 16E-J, expenses must be consistent with the fee or program related to the specific fund. Expenses that do not meet this criteria are not allowed.
Course Fees and Instruction Fees (funds beginning with 16C or 16D) (All Designated Fund Restriction Listed Above with These Additional Restrictions) Source
Allowable Expenditures
Non-Allowable Expenditures
Rev. 10/30/14
Fees collected from students under the Texas Education Code § 54.504 and § 55.16 (c) to cover cost to University for materials and services for which fee is collected. For more information, please see OP 30.29 Attachment A at http://www.depts.ttu.edu/opmanual/OP30.29A.pdf The following are the only allowable expenditures that may be charged to ADIA fee accounts: • Computers and other equipment outside classroom and related maintenance costs if directly supports instruction process • Consumable supplies taken or used by student from/in the classroom, including supplies used for demonstrations/practice (diskettes, wood, clay, etc.) • Copying charges for syllabi and test materials (including proportionate share of copier rental and supplies) • Equipment and furniture used in classroom (desks, chairs, furnishings) • Maintenance contracts for instructional equipment • Professional development for faculty related to improving teaching • Professional fees/expenses, including travel (not to exceed university rates) for guest speakers (defined generally as a one-time presentation to class) • Reference materials if available in the classroom, used for distribution to students, or in central departmental library for student use as part of instructional program • Salaries - departmental staff (to the extent involved in preparation/distribution of classroom material) • Salaries - TA & GA to the extent directly supporting instructional program (unless instructor of record or conducts class on a routine basis) • Wages for students and others to assist with instruction process Expenditures not directly related to instructional process: • Expenditures related to research or public service efforts • Food and entertainment • General office operating costs (not benefiting students) • Laboratory supplies and materials used in laboratory sections • Professional development and training for faculty or staff
• • • • • •
Salaries - faculty and research assistants Salaries - laboratory assistants Salaries - staff performing general office duties Students file maintenance costs Travel for any purpose except for guest speakers All standard non-allowable expenditures for designated funds
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Allowable/Non-Allowable Expenses by Fund Type Indirect Cost Recovery Funds (FOPs beginning with 18B) (All Designated Fund Restriction Listed Above with These Additional Restrictions) Source
Allowable Expenditures
Non-Allowable Expenditures
Funds established under the Texas Education Code § 141.001 to encourage and provide research conducted by faculty members Expenditures directly related to research, including: • Engaging in research programs of critical interest to the general welfare of the citizens of this state • Pre-grant feasibility studies • Preparing competitive proposals for sponsored programs • Providing carry-over funding for research teams to provide continuity between externally funded projects • Purchasing capital equipment directly related to expanding the research capability of the institution • Research or project administrative costs • Supporting new researchers pending external funding • Food and entertainment expenses • Renovation costs • Visa/immigration application or filing fees
Federal Award Funds (FOPs beginning with 21) Source
Funds provided by federal agencies for allowable costs required to fulfill project for which award was made Allowable costs must 1) be reasonable; 2) be allocable (necessary and of direct benefit to project); 3) be given consistent treatment; and 4) conform to all provisions of the grant or contract agreement.
Allowable Expenditures
Non-Allowable Expenditures
Rev. 10/30/14
Generally Allowable Costs: • Equipment • Fringe benefits • Graduate tuition and fees paid as part of compensation • Laboratory supplies • Long distance telephone costs • Maintenance and repair • Meetings and conferences • Publication and page charges • Rental costs • Salaries for investigators, research assistants & technicians • Transportation and shipping costs • Travel (foreign travel may require agency approval) • • • •
Alcoholic beverages Donations and contributions Entertainment Fund raising
Costs Allowable in Limited Circumstances with Agency Approval: • Computers • Local telephone costs • Memberships • Office supplies • Postage • Salaries of clerical and administrative staff • Scholarships and student aid (allowable only on training grants) Additional restrictions may apply as set forth by the subcontracting agencies.
• • • •
Lobbying Losses or overruns on other projects Proposal costs Selling and marketing
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Allowable/Non-Allowable Expenses by Fund Type State Award Funds (FOPs beginning with 22) Source
Funds provided by state agencies for allowable costs required to fulfill project for which award was made Allowable costs must 1) be reasonable; 2) be allocable (necessary and of direct benefit to project); 3) be given consistent treatment; and 4) conform to all provisions of the grant or contract agreement.
Allowable Expenditures
Non-Allowable Expenditures
Generally Allowable Costs: • Equipment • Fringe benefits • Graduate tuition and fees paid as part of compensation • Laboratory supplies • Long distance telephone costs • Maintenance and repair • Meetings and conferences • Publication and page charges • Rental costs • Salaries for investigators, research assistants & technicians • Transportation and shipping costs • Travel (foreign travel may require agency approval) • • • •
Alcoholic beverages Donations and contributions Entertainment Fund raising
Costs Allowable in Limited Circumstances with Agency Approval: • Computers • Local telephone costs • Memberships • Office supplies • Postage • Salaries of clerical and administrative staff • Scholarships and student aid (allowable only on training grants) Additional restrictions may apply as set forth by the subcontracting agencies. • • • •
Lobbying Losses or overruns on other projects Proposal costs Selling and marketing
Local Award Funds (FOPs beginning with 23) Source Allowable Expenditures Non-Allowable Expenditures
Funds provided by outside agencies or persons that have restricted the funds • Expenses in support of the grant purpose • Restriction on use of funds set by each agency
Auxiliary Funds (FOPs beginning with 31-39) Source Allowable Expenditures Non-Allowable Expenditures
Rev. 10/30/14
Funds collected, as allowed under the Texas Education Code 51.001, to directly support the area that collected the fee • Expenditures that are reasonable costs that directly support the area that collected the fee
• No expenses are allowed, other than those that are consistent with the purpose for the charge for services, including alcohol
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Allowable/Non-Allowable Expenses by Fund Type Organization Funds (FOPs beginning with 81) Source Allowable Expenditures Non-Allowable Expenditures
Student, faculty and staff organization funds held in custodianship by the university • Expenses for various agency activities are allowed • No expenses other than those listed in the Allowable Expenditures column are allowed.
Foundation Funds (FOPs beginning with 83-87) Source
Funds provided by outside agencies or persons that have restricted the funds
Allowable Expenditures
• Based on donor agreement
Non-Allowable Expenditures
• Based on donor agreement
Rev. 10/30/14
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