Sponsored Projects Administration

Grants from federal agencies aid the University's faculty in their research. These grants can come from any federal agency, such as the Department of Health and Human Services (DHHS) or one of the many institutes under it, or the Department of Defense, NASA, Centers for Disease Control, etc. The University also receive funds from agencies on flow-through contracts (federally funded contracts awarded to a prime recipient, who in turn, contracts a portion of the project to the University) from local (50011), state (50013), and private (50012) entities.


Federal grants as well as flow-through contracts from these types of grants are governed by:

  • Federal Uniform Guidance
  • Applicable federal regulations and guidance.Department of Health and Human Services

One of the primary sources of federal grants received by the University come from agencies under the umbrella of DHHS, such as the National Institutes of Health (NIH). The following link provides access to an index of the agencies in this group: HHS Grants Index. These grants are established under Fund 50000 in FMS.

Refer to PAF's easy-to-reference NIH Allowability Grid to see if a particular type of expense is allowable under federal guidelines. Note some awards still have particular restrictions, so reference the award document as well. You can also use the "2 CFR 200" eCFR Uniform Guidance (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards) in the Electronic Code of Federal Regulations. Also useful is PAF's "Uniform Guidance – What Principal Investigators Need to Know."

The HHS Grants Policy Statement (formerly known as The PHS Guidelines) provides guidance on the rules and regulations associated with HHS discretionary grant programs other than NIH. 

NIH is the primary grantor under DHHS.  The NIH Grant Policy Statement (NIHGPS) is intended to make available to NIH grantees, in a single document, the policy requirements that serve as the terms and conditions of NIH grant awards.

The Information provided on these pages are issued as a guide. Contact PAF with additional questions.


Expense CategoryAllowable As Direct CostUnallowable As Direct CostGenerally Unallowable As Direct Cost(requires detailed justification)
Allowable As Direct Cost Unallowable As Direct Cost Generally Unallowable As Direct Cost(requires detailed justification)
Administrative Services O
Advertising O (Limited)
Alterations/Renovations O (Limited)
Animals O
Audiovisual Activities O
Bad Debt/Losses to Theft O
Bids & Proposal Costs O
Books/Periodicals O
Communications O (Local Calls) O (Long Distance)
Contingency Funds O
Consultant O
Contracts for Materials O
Copying O
Custom & Import Duties O
Donor Fees (Subject Incentives) O
Drugs/Medicine O (Limited)
Dues/Membership Fees O
Entertainment O
Fines & Penalties O
Fringe Benefits O
Fundraising Cost O
Honoraria (Speakers Fees) O
Information Services (Internet Charges) O
Insurance O
Leave O
Legal Costs O
Library & Information Services O
Memberships O
Meals (for subjects & patients) O (for subjects & patients) O (other)
News Release Costs O
Office Supplies O
Patient Care Costs O
Postage/Express Mail O
Publication Costs O
Recruitment Costs O
Rent & Utilities (offsite) O
Sabbaticals O
Sales Tax O (Other States) O (State of TX)
Secretarial Services O
Stipends O (Fellowship & Training Grants) O (Research Grants)
Tuition O