IS IT ALLOWABLE & ALLOCABLE?

奖项的资金必须根据法规和代理政策支出。预先审查预算，以确定成本允许，可分配和适用于管理和预算办公室（OMB）圆形A-21，，，，the agency’s policies and guidelines, and institutional policy.

A cost is允许什么时候：	A cost is可分配什么时候：
It serves a University business purpose, including instruction, research, and public service.	仅根据赞助协议提高工作而产生。
根据UTHealth政策和联邦法规，它是允许的（无论它是否是赞助项目）。	It benefits both the sponsored agreement and other work of the institution, in proportions that can be approximated through use of reasonable methods.
It is permissible (for a sponsored project) according to the terms and conditions of the agreement.	It benefits both the sponsored agreement and other work of the institution, in proportions that can be approximated through use of reasonable methods.
它符合规则allowability浸ered in OMB Circular A-21, which dictates that costs must be reasonable. A cost is reasonable when: a) prudent person would purchase the item at that price; b) the cost is necessary for the performance of the activity; and c) incurrence of the cost is consistent with established University policies and practices.	有必要进行机构的整体运作，并按照OMB通函A-21的规定，被认为是可以部分分配给赞助项目的。

Costs must be given consistent treatment through application of those generally accepted accounting principles (GAAP) appropriate to the circumstances.

All costs incurred on a grant must conform to any limitations or exclusions in OMB Circular A-21 or the sponsored agreement.

PIs should work with their departmental administrative officials to develop a budget which ensures all costs in the budget are fair and reasonable for a research project in accordance with A-21, agency policies and guidelines, and institutional policy.

确定允许成本的资源

计算工资 - 使用本指南来帮助计算赠款和合同的适当薪水。

NIH Allowable and Unallowable Costs and Activities

NSF Allowability of Costs

OMB圆形A-21

PAF NIH允许网格

PAF American Heart Association Allowability Grid

PAF费用的私人机构允许网格（三月的三月，，，，Shriner’s Children’s Hospital，，，，The Welch Foundation）