Costs charged to a sponsored award must be allowable, reasonable, allocable, and consistently treated. For a given cost to be charged to a sponsored award, all four of these criteria must be met.
Charging Sponsored Awards - General Information
Sponsored Awards Charging Policy: This policy describes the principles to be followed when charging costs to sponsored awards.
Allowable Costs: To be directly charged to a sponsored award, ALL costs, regardless of category or sponsored award funding source, must (with relative ease and with a high degree of accuracy) be specifically identified with the awarded project, and must be allowed by all terms and conditions of the particular award.
The fact that a cost was included in a budget as awarded by the sponsor does not alone mean a cost can be directly charged to a sponsored award.
Guidance on Allowability of Costs by Type - Appendix A of Sponsored Awards Charging Policy
Treatment of Costs (Direct or F&A): A cost normally treated as F&A cost is already included and recovered through the F&A rate and should not also be charged as a direct cost on a sponsored award in a similar
Specific Cost Categories
Personnel: Appointments and labor distribution for personnel to sponsored projects are subject to PSU Human Resources Policies and must be processed using Human Resources Forms and Procedures.
Subawards: PSU issues subawrds to non-PSU entities to whom PSU assigns responsibility for carrying out a portion of the programmatic effort under a sponsored award issued to PSU. Subrecipients are accountable to the PSU for completing the work and use of the funds provided in the subaward. Go to Guidelines for Subrecipient or Vendor Determination for additional information.
Consultants: PSU utilizes consultants to provide services necessary to the performance of sponsored projects
Equipment: Items having a unit acquisition cost of $5,000 or more and a useful life of one year or more. Equipment needed to perform the proposed tasks that is not available to the investigator from University resources should must typically be included in an awarded budget in order to be considered allowable costs on a sponsored project.
Materials and Supplies: Consumable items such as laboratory supplies, educational materials and minor equipment allocable to and needed for a sponsor award
Participant Support Costs: Costs associated with an individual’s participation in certain project activities may be allowed under the sponsoring agency’s program guidelines as participant support costs.
Research Subject Incentives: Payments to individuals about whom an investigator conducting research obtains data through intervention or interaction with the individual or identifiable private information.
Hosting: payment of non-travel business meals, refreshments, and other hospitality expenses with university funds. Non-travel business would include hosting official guests, training sessions, conferences, or other university-sponsored events to conduct official PSU business.