documented in accordance with University procedures Graduate Teaching Allowable only when the purpose of Same as Federal Same as Federal Assistants salary the sponsored agreement is sponsors sponsors instruction or training and the charge is approved in advance by the sponsor. Graduate Research [Stipends are no, longer allowed, GR Same as Federal Same as Federal Assistant stipend must be paid salaries]Allowable sponsors sponsors when a degree seeking graduate student performs original, professional research related to his or her academic program. The student must be fully matriculated in a graduate or Ph.D. degree program and be under the supervision of an appropriate faculty member. Other Stipends [Stipends are not allowed by Same as Federal Same as Federal USF]Allowable only when the sponsors sponsors purpose of the sponsored agreement is to provide training to selected participants and the charge is approved by the sponsor. Student Wages - Allowable provided the are Allowable provided the Same as Federal Academic Year reasonable, directly related to the wages are reasonable, sponsors work of the sponsored agreement, directly related to the and documented in accordance with work of the sponsored OMB Uniform Guidance. agreement, and documented in accordance with University procedures Financial Management Practices Charges to a sponsored project should support the project’s purpose and activity and represent those costs necessary to meet the project’s scientific and technical requirements. Such charges cannot be assigned arbitrarily or for the purpose of simplified budget management that is unrelated to the sponsored agreement’s purpose. USF follows the OMB Uniform Guidance that states costs are those costs “Direct that can be identified specifically with a particular sponsored project, an instructional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect costs. Where an institution treats a particular type of cost as a direct cost of sponsored agreements, all costs incurred for the same purpose in like circumstances shall be treated as direct costs of all activities of the institution.”
documented in accordance with University procedures Graduate Teaching Assistants salary Allowable only when the purpose of the sponsored agreement is instruction or training and the charge is approved in advance by the sponsor. Same as Federal sponsors Same as Federal sponsors Graduate Research Assistant stipend [Stipends are no, longer allowed, GR must be paid salaries]Allowable when a degree seeking graduate student performs original, professional research related to his or her academic program. The student must be fully matriculated in a graduate or Ph.D. degree program and be under the supervision of an appropriate faculty member. Same as Federal sponsors Same as Federal sponsors Other Stipends [Stipends are not allowed by USF]Allowable only when the purpose of the sponsored agreement is to provide training to selected participants and the charge is approved by the sponsor. Same as Federal sponsors Same as Federal sponsors Student Wages - Academic Year Allowable provided the are reasonable, directly related to the work of the sponsored agreement, and documented in accordance with OMB Uniform Guidance. Allowable provided the wages are reasonable, directly related to the work of the sponsored agreement, and documented in accordance with University procedures Same as Federal sponsors Financial Management Practices Charges to a sponsored project should support the project’s purpose and activity and represent those costs necessary to meet the project’s scientific and technical requirements. Such charges cannot be assigned arbitrarily or for the purpose of simplified budget management that is unrelated to the sponsored agreement’s purpose. USF follows the OMB Uniform Guidance that states “Direct costs are those costs that can be identified specifically with a particular sponsored project, an instructional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect costs. Where an institution treats a particular type of cost as a direct cost of sponsored agreements, all costs incurred for the same purpose in like circumstances shall be treated as direct costs of all activities of the institution.”
USF_Pre_and_Post_Award_Policy_Final_1.docx