Post-Award | Abilene Christian University

Compliance

All externally funded projects must remain in compliance with University policies and sponsor regulations throughout the award period. PIs are responsible for maintaining required approvals and ensuring ongoing compliance. For more information, please refer to the Research Integrity and Compliance page.

Failure to maintain required compliance approvals may result in suspension of research activities and, when required, formal reporting to the funding agency.

Allowable Costs

Please see the table below for a summary of the allowability of selected direct cost expenses on Federal awards. Allowability on non-federal awards depends upon the agency requirements, any contracts/agreements and ACU policy.

Allowable Cost Table

News release	Allowable with approval
Overtime	Allowable, with institutional approval
Patient costs	Generally allowable
Plant security costs	Indirect Cost
Periodicals	Unallowable unless approved by the funding agency or essential to the daily conduct of the project and not readily available from other sources (such as the library)
Postage: Routine postage	Unallowable except where a project requires specifically identifiable large mailings or the like
Postage: Special mailing or delivery costs	Allowable when necessary for the success or completion of the project.
Pre-award Costs	Unallowable, except for grants under Federal Demonstration Project grants and cooperative agreements from certain federal agencies with institutional approval.
Promotional items and memorabilia, including models, gifts, and souvenirs	Unallowable unless specifically requested and approved in the proposal.
Proposal costs	Unallowable as a direct expense
Publication costs	Unallowable unless approved by the funding agency or essential to the daily conduct of the project and not readily available from other sources (such as the library)
Registration fees	Generally allowable
Rearrangement costs, refreshments	Not allowable unless specifically approved by the contracting officer
Recruiting costs	Generally allowable
Relocation costs	Generally allowable
Rental/lease of facilities or Equipment	Generally allowable
Renovation costs	Allowable if approved by the agency
Repairs	Generally allowable
Royalty costs	Generally allowable
Salaries and wages: Faculty/Technical	Costs of personnel are allowable on research agreements to the extent supported by actual effort performed on the project and approved in the award budget. An individual's base salary must be used to compute the cost charged to a sponsored agreement
Salaries and wages: Administrative and Clerical	Generally recovered through indirect costs; therefore, they are usually unallowable as direct costs on federal agreements. Exceptions include: projects that involve extensive data accumulation, require making travel and meeting arrangements for large numbers of participants, projects where the principal focus is the preparation and production of manuals, books, etc, projects that are geographically inaccessible to normal department administrative services, such as field offices; projects requiring significant amounts of project-specific database management
Scholarships and student aid	Allowable costs for training grants only
Service charges	Generally allowable
Specialized service center costs	Generally allowable
Student activity costs	Unallowable
Subject costs	Generally allowable
Supplies: Project Supplies	Allowable if identified as being exclusively for the support of a sponsored agreement. Chemicals, laboratory supplies, pens, pencils, folders, notebooks, and the like
Supplies: Office Supplies	Unallowable if items commonly found in any office, such as wall clocks, calendars, waste cans, letterhead, staples, etc., that would likely be used for other purposes except in specific circumstances.
Taxes	Generally allowable
Telephone: Local	Generally unallowable as a direct cost
Telephone: Long Distance	Allowable when specifically identified with an individual project
Transportation costs	Generally allowable
Travel costs	Allowable within the approved budget limits and university policy. Foreign travel requires program approval
Examples of Unallowable Costs	Coffee Mugs for Administrative Staff; Bus Chartered for Administrative Staff; Reunion for Former Participants; Selling and Marketing; T-shirts; Engraved key chains; Texas State banners (unless specifically requested and approved in proposal)

Purchase Threshold

Small Purchase Procedures: Small purchase procedures are those designed to simplify the purchasing process. Small purchase procedures do not require a competition of sealed bids or competitive proposals.

Micro-purchase threshold: Purchases at or below the micro-purchase threshold ($10,000) do not require quotes or documentation of vendor selection. The PI should document the allowability and allocability of the purchase (the expense documentation template in the Appendix List may be used). The PI should conduct some measure of cost/price analysis. The PI should select a vendor that offers the best combination of price, quality and service to meet the need.

Simplified Acquisition:For purchases of $10,001 to $250,000, a minimum of 2 rates or quotes is required. A Vendor Selection Form and all documentation must be submitted to ORSP and Finance before ordering.

Reporting

Time and Effort Reporting

Abilene Christian University (ACU) monitors and documents effort on externally funded projects, both federal and non-federal, in accordance with the Uniform Guidance (2 CFR 200). PI/PDs are responsible for certifying their own effort and the effort of individuals working on projects they lead or supervise. Effort reporting is required for all externally funded projects.

Performance Reporting

Sponsors typically require periodic and final performance reports outlining project progress and outcomes. PIs are responsible for submitting these reports by the stated deadlines. Reports must accurately reflect the approved scope of work and any authorized modifications. Late or missing reports may affect future funding or award status.

Budget modification

A budget modification is a change to the approved project budget after an award has been issued. All changes must comply with sponsor requirements and University policies. Prior sponsor approval may be required for certain changes, such as:

Changes in the scope of work
Significant shifts between budget categories
Addition of subawards
Changes in key personnel effort
Moving funds into or out of participant support costs

PIs should consult ORSP before making any budget changes. If required, ORSP will assist with submitting the request and obtaining sponsor approval. Budget modifications should not be implemented until all necessary approvals are received.

No Cost Extension (NCE)

A No-Cost Extension extends the project period to allow completion of the approved scope of work when no additional funding is needed. An NCE may be appropriate when project activities are not complete, but funds remain available.

Contact ORSP 30-60 days before the award end date.
ORSP will review the sponsor guidelines and assist with the submission
Extensions are not automatic and must comply with sponsor requirements

Award Closeout

Abilene Christian University (ACU) monitors and documents close-out procedures for all scholarly activities funded by external sources, in compliance with federal requirements. All investigators must complete close-out activities with the ORSP and the Office of Finance to ensure that award obligations are fulfilled, finance accounts are accurate and complete and all required reports are submitted in a timely manner. The PI/PD is responsible for initiating close-out procedures at least 90 days before the award’s expiration date. Failure to properly close out an award may result in financial liability and jeopardize future funding opportunities.