Accounting 1 II B 18 Allowable N/A CPRIT awards - indirect costs Advertising 2 II B 18 Allowable Allowable only for recruitment of Unallowable-(1) All advertising and public relations personnel, the procurement of goods and other than those specified in subsection c, (2) cost of services, or disposal of surplus equipment. conventions, meetings and other activities including (a) cost of displays, demonstrations, and exhibits, (b) cost of meeting rooms, hospitality suites, (c) salary and wages for above, (3) cost of promotional items, (4) promotion of the government unit, (5) publicizing or directing attention to official or employee, and (6) cost of influencing outcome of an election. Advisory councils 3 II B 19 Allowable Allowable when authorized by awarding agency or as an indirect cost. Alcoholic beverages 4 II B 19 Unallowable Audit services 5 II B 19 Allowable Allowable for audits in accordance with OMB A-133. Unallowable on CPRIT awards Other audit services are allowable when approved by awarding agency. (CPRIT awards - indirect costs) Automatic electronic data processing 6 II B 19 Allowable Bad Debts 7 II B 19 Unallowable Any losses arising from uncollectible accounts and other claims and related costs. Benefit Replacement Pay or legislative mandated pay increases for eligible General Revenue funded state employees in state agencies or universities. Unallowable Bonding cost 8 II B 19 Allowable Expense must be In accordance with CPRIT awards - indirect costs sound business practice. Budgeting cost 9 II B 19 Allowable CPRIT awards - indirect costs Communications 10 II B 19 Allowable CPRIT awards - indirect costs 1
Construction 12 II B 25 Allowable Must be a CPRIT award made for construction. Construction cost on CPRIT awards are limited by Health and Safety Code 102.203(d). Contingencies 13 II B 25 Unallowable Unallowable for occurrences which cannot be foretold. Excludes contributions for self-insurance, pension plan reserves and health benefit reserves which are allowable. Includes operating cash reserves. Contributions, donations Depreciation use allowance 14 II B 25 Unallowable 16 II B 25 Allowable Allowable with restrictions. CPRIT awards - depreciation and use allowance are indirect cost. Service agreements not with grantee are allowable. Entertainment 19 II B 27 Unallowable Costs of amusements, social activities, and incidental costs relating thereto, including tickets to shows or sports events, meals, alcoholic beverages, lodging, rentals, transportation and gratuities. Equipment, capital expenditures 20 II B 27 Allowable Allowable as a direct expense when approved by the awarding agency. Expenditures of 2% of MR general revenue, up to $100,000, are allowable for purchases of vehicles without prior approval. See section 20, II B 27. Fines and penalties 21 II B 28 Unallowable Costs resulting from violations of or failure to comply with federal, state, local or Indian tribal laws and regulations. Fund raising 22 II B 28 Unallowable Gains and losses 23 II B 28 Gains and losses from disposition of See section 23, II B 28. depreciated equipment are generally added or deducted from the equipment and are not directly charged against the grant. honorary gift or a gratuitous payment 35 Unallowable Unallowable if made instead of being compensated for services rendered. Idle facilities / Idle capacity 25 II B 29 Allowable Generally unallowable except when necessary to meet fluctuation in workload or as a normal cost of doing business. CPRIT authorization required. 2
Insurance and indemnification 26 II B 30 Allowable Liability insurance coverage and actual losses which could have been covered by insurance are unallowable. Contributions to a self-insurance reserve are allowable subject to restrictions. See section 26, II B 30. Interest 27 II B 31 Unallowable Interest on borrowing and cost of financing. Investment 22 II B 28 Unallowable Unallowable if to enhance income from management cost investments. Allowable if associated with investments for pensions, self-insurance or other funds which include state or federal perception. See section 27, II B 31. Legal expense 15 II B 25 Allowable Allowable if required in the administration of the program. Lobbying 28 II B 32 Unallowable The costs of certain influencing activities associated with obtaining grants, contracts, cooperative agreements, or loans is an unallowable costs. Unallowable if for the defense of any civil or criminal fraud proceeding or for cost incurred by a contractor in connection with any criminal, civil or admin proceeding by U.S. Government per 10 U.S.C. 2324(k). Includes costs associated with influencing activities with the state legislature or similar local or federal governmental bodies. Maintenance, 29 II B 32 Allowable CPRIT authorization required. operations, and repairs Materials and supplies 30 II B 32 Allowable Memberships, subscriptions, and professional activities 31 II B 32 Allowable Memberships and subscriptions in business, technical and professional organizations are allowable if they are in the grantee organization's name. Cost of meetings and conferences where the primary purpose is the dissemination of technical information, including meals, rent, and transportation are allowable. Cost of membership in civic and community social organizations are unallowable. 3
Motor pools 32 II B 33 Unallowable Patient Support Services 32 Unallowable Costs relating to services such as personal care items and financial assistance for low-income clients. These items are allowable costs on awards funded by license plate revenue. Personnel 11 II B 19 Allowable Wages, salaries and fringe benefits are allowable. There are restrictions - See UGMS, Sec 11, page 19 and section h. Unallowable costs in other sections are not allowable in this section. Bonuses are unallowable. Pre-award costs 33 II B 33 Allowable Cost are allowable only if incurred after the date of the award and only with CPRIT authorization. Professional and 34 II B 33 Allowable consultant cost Promotional Items 2 II B 19 Unallowable Costs relating to items such as T-shirts, coffee mugs, buttons, pencils, and candy that advertise the project/organization. Proposal cost 35 II B 33 Unallowable Public relations 2 II B 18 Allowable Allowable if 1) specifically required by grant, (2) Incurred to communicate with public and press pertaining specific grant activities, or (3) necessary to keep the public informed on matters of public concern Publication and 36 II B 33 Allowable printing cost Rearrangement and 37 II B 33 Allowable alternations Reconversion costs 38 II B 33 Allowable Allowable subject to prior approval of the awarding agency. Relocation cost Allowable Only costs related to relocating a CPRIT authorization is required. research laboratory and its equipment under a CPRIT recruitment award are allowable. Rental costs 39 II B 33 Unallowable Rental or lease expenditures on buildings See section 39, II B 33. and related facilities Salary - Bonus 11 Unallowable Performance based salary increases are allowed. 4
Salary - Merit increases N/A Allowable Must be on an established policies and procedures guideline of the organization. Merit increases may not be provided more than once in a 12 month period. Security deposits 40 II B 34 Allowable Outlays for equipment rental when required to carry out award objectives. Taxes 41 II B 34 Unallowable Taxes associated with travel (hotel occupancy, rental car, are allowable) Training 42 II B 34 Allowable Allowable for employee development. Travel costs 43 II B 34 Allowable Restrictions apply. Allowable for employees engaged in official grantee duties and in travel status. Under recovery 44 II B 35 Unallowable Any excess costs over the federal or state contribution under one award agreement are unallowable under other award agreements. See section 43, II B 34. Foreign travel requires specific CPRIT authorization. 5
Unallowable Expenditures The following expenditures are examples of items that will not be reimbursed by CPRIT Advisory Councils An honorary gift or a gratuitous payment Audit or Accounting Services Bad Debt Benefit Replacement Pay or legislative mandated pay increases Bonding Costs Communication Costs Contingencies Contributions and Donations Depreciation Costs Entertainment Fines and Penalties Food/Refreshments Gifts Interest and other Financial Costs Legislative Expenses Liability Insurance Coverage Patient Support Services Professional Association Fees/Dues Promotional Items Relocation Costs Salary Bonuses Taxes Under recovery This list is provided for explanatory purposes only. It is not intended to be an exclusive list of items and costs not allowed to be funded by a CPRIT award.