Uniform Guidance (UG) Monitored Costs

The Uniform Guidance (UG) published guidelines require certain expenses to be reviewed to determine if they are allowable.

These expenses include but are not limited to:

• Administrative Salaries

• Clerical Salaries

• General/Office Supplies

• Postage

• Telephone

• Membership & Dues

• Journals & Other Subscriptions

• Books

• Hosting & Food Expenses

Generally when a grant proposal is submitted to the sponsor, specific funding should be requested for any category of expenses that may be questioned under the UG. Justification should be provided as to why these expenses are necessary to conduct the project. For example, it may be appropriate to request funds for postage in for a survey that will be mailed out as part of the project.

To charge the UG expenses to a federally sponsored project the criteria listed in 2 CFR 200.403 must be met.  In addition, the following two criteria must be met:

• The costs were specifically identified with the objectives of the project or activity in the proposal.

• The costs were explicitly listed in the University proposed and sponsor-approved budgets.

Post-Award Rebudgeting

Local rebudgeting authority may sometimes be exercised by ORSP and Sponsored Programs, and can substitute for explicit sponsor approval in those instances where:

• The terms of the award allow such post-award rebudgeting flexibility.

• The need for the expense was not contemplated at the time the original budget was prepared.

To request rebudget authority for unanticipated UG expenses run an ACR for Uniform Guidance Monitored Costs (federal funds only).