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Office of Research

Office of Sponsored Projects

Award Review

    Policies will differ from sponsor to sponsor. Individual grants may have specific conditions and the terms of contracts may
    vary.
A transaction may be legitimate for one grant, but unallowable on another. Therefore, each grant and contract should
    be treated individually when determining if a specific transaction is appropriate.

    To effectively interpret and apply the various rules related to a sponsored project, review the basic government, sponsor,
    award-specific, and University policies and procedures.

Federal Guidelines

All Federal agencies must comply with the requirements of the U.S. Office of Management & Budget (OMB) in developing the grant/contract policies incorporated in the awards issued to institutions.

Financial activity should be monitored on a timely basis to ensure proper posting of expenditures and accurate financial reporting.

The Federal Office of Management & Budget has established OMB Circulars as a government-wide guidance to manage sponsored agreements. The OMB circulars provide uniform standards. As an educational institution, UTPA must comply with the following regulations:

OMB Circular A-21 Cost Principals 

This Circular establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. The principles deal with the subject of cost determination, and make no attempt to identify the circumstances or dictate the extent of agency and institutional participation in the financing of a particular project.

The cost principals provide uniform standards for determining costs that are:

  • Reasonable-reflects whether the individual acted with due prudence
  • Allocable-the cost has a direct benefit to the project being charged
  • Allowable-the cost is allowed by federal rehgulations, sponsor terms and conditions, including program specific requirements
  • Treated Consistently-like costs in simlar instances are treated consistently throughout the University.

OMB Circular A-110 Cost Principals (website)

This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other non-profit organizations.

OMB Circular A-133 Cost Principals 

This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.

In addition to the federal OMB Circulars, the University must comply with sponsor's guidance, policy manual, terms and conditions, and program specific requirements.