项目成本及费用

This section explains various types of costs and how to process expenses.

Direct Costs

Direct costs are costs that can be identified with a specific sponsored project or that can be directly assigned to project activities relatively easily with a high degree of accuracy.

直接成本的例子包括:

  • 技术人员工资
  • Equipment
  • 供应及服务
  • Fringe benefits
  • 电信费用
  • Travel
  • Participant costs
  • Subcontracts
  • Publication costs
  • 动物和动物护理费用

设施及行政费用

Also referred to as indirect costs or overhead, Facilities and Administrative (F&A) costs are essential general operating expenses and costs incurred in support of sponsored programs that are not readily identified with a single project, account, or transaction. F&A costs are an integral part of every proposal budget.

Examples of F&A costs include:

  • Setting up and managing 研究基金会 accounts
  • 人力资源管理
  • 赞助项目管理
  • 会计及财务服务
  • 法律和审计费用
  • 校园活动，如:
    • building costs
    • insurance
    • utilities
    • 维护和服务合同

菠菜网lol正规平台 and the 研究基金会 establish the university’s F&A的成本是 提交给美国审查和审计.S. 卫生与公众服务部 (DHHS). 

菠菜网lol正规平台和DHHS将同意批准F&包括研究、教学、 training, and other sponsored account activities, both on-campus and off-campus. The 批准的费率则列于 高等院校收费协议[pdf].

附带福利率

Each year the U.S. 卫生与公众服务部 (DHHS) reviews proposed fringe benefit rates for the 圣何塞州立大学 研究基金会. The approved rates are also included in the Colleges and Universities Rate Agreement. The rates 自每年7月1日起生效. 

Expense Processing

The principal investigator is responsible for complying with the financial and administrative 每个奖项的政策和程序.

签名授权

Purchase requisitions or other instruments of project spending such as travel, materials and supplies, effort reports, and personnel time certifications must be signed by the individual who has signature authority for the project account. 签名权限 may not be assigned to project staff unless the staff member occupies a managerial position within the administration of the project.

附加签名要求

If a principal investigator wishes to authorize another individual to sign for grant expenditures on their behalf, they must complete the Request for Additional Authorized Signers [pdf] and submit the completed form to the assigned grants & 合同管理员. The request from the PI to assign alternative signature authority will be considered by the 研究基金会 on a case-by-case basis.

Expense Standards

Grants & 合同管理员 apply specific standards to expenses charged against sponsored or restricted funds awarded through grants, contracts, cooperative agreements, 以及其他协议.

The following principles are applied to determine whether expenditure will be approved:

Allowability - An allowable cost is one that complies with the requirements of the funding agency based on a determination of whether or not costs can be charged to a sponsored project as direct or F&A costs.

Allocable - A cost is allocable if the cost is included in the approved budget and is consistent with the scope of work contained in the proposal and resulting award.

Reasonableness - A reasonable cost is one in which the nature of the goods or services acquired or applied, and the amount involved reflect the action that a prudent person would have taken under the prevailing circumstances at the time the decision was made to incur the cost.

Availability - Means that funds are available prior to incurrence and expenditure. PIs are encouraged to contact their assigned sponsored programs analyst before making any commitment 到资金或实际支出. Funds must be spent during the defined project period.

Consistency - In addition to considering whether or not the cost is necessary for the performance of the project, the nature and level of costs of the goods or services purchased should be consistent with sponsoring agency’s guidelines and with criteria that demonstrate 商业常识.

报销请求的及时性 - all requests for reimbursements should be submitted within 30 days of the incurred expense.

For assistance or additional information on the project management phase, please contact us.

其他步骤和资源