Allowable/Non-Allowable Expenses by Fund Type
State Appropriated Funds (FOPs beginning with 11 or 12)
(NOTE: Additional restrictions apply to funds beginning with 12D or 12E; see below.)
Source
Funds appropriated by the legislature through the General Appropriations Act or other law for the operation of an institution of higher education
Allowable
Expenditures
Non-Allowable
Expenditures
Commodities/services necessary to fulfill statutory duties:
• Advertisements - note restrictions
• Auditing services approved by SAO
• Awards (for longevity & retirement) - employee not to exceed $100
• Awards - volunteer not to exceed $50
• Books and reference materials
• Chemicals and gases
• Consumables - office, instructional, research
• Equipment
• Furniture
• IT hardware/software/services
• Legal services approved by AG
• License fees related to function and TTU receives benefit
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Maintenance/repair of equipment
Memberships (must be approved by VPAF/CFO)
Periodicals and subscriptions
Postage and shipping charges
Professional services
Purchase from on-campus service center to fulfill statutory duties
Registration fees (conference)
Speaker fees
Telephone equipment and services
Temporary services
Training/education related to current/prospective duties
Travel - official (in accordance with State Travel Guidelines)
Utilities (E&G)
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Lobbyist or political activities
Membership in organizations that hire lobbyists
Moving expenses for new employee
Participant payments
Penalties and fines, settlements and judgments
Polygraph testing
Public relations agencies
Publicizing/directing attention to officers or employees
Travel -- non-employees (including students), international travel, or
travel overages
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Advance payment for goods/services not yet received
Auxiliary operations (athletics, student housing, facilities mgt etc.)
Donations and contributions
Flowers, floral arrangements, or plants (live or artificial) except for
education or research
Food and entertainment, including bottled water
Gifts, gift cards and gift certificates
Goods and services for personal use
Lease of private facilities for meetings/conferences/exams if state
facilities adequate
Advance Research Program Funds (FOPs beginning with 12D)
(All State Appropriated Restrictions Listed Above with These Additional Restrictions)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Rev. 10/30/14
Revenue generated by the university, including state tuition, board-authorized tuition, and laboratory fees
• Expenditures that are reasonable and directly support the particular project for which an award was made
• Capital equipment that is specifically listed in the award
• Foreign travel if an integral part of research and included in approved project budget)
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Construction or remodeling of facilities
Faculty or PI salaries
Scholarships, tuition, or stipends
All other standard non-allowable expenditures for state-appropriated funds
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Allowable/Non-Allowable Expenses by Fund Type
Texas Tech Workforce Development Funds (FOPs beginning with 12E)
(All State Appropriated Restrictions Listed Above with These Additional Restrictions)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Revenue generated by the university, including state tuition, board-authorized tuition, and laboratory fees
• Capital equipment that is specifically listed in the award
• Foreign travel if an integral part of research and included in approved project budget)
• All other standard non-allowable expenditures for state-appropriated funds
HEAF – Higher Education Assistance Funds (FOPs beginning with 13)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Funds provided under the Texas Constitution Art. VII, § 17 and the Texas Education Code § 62.021 to assist institutions of higher education
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Equipment that is defined as a capital asset*
Constructing and equipping buildings or other permanent improvements
Land either with or without permanent improvements
Library books and materials
Major repair or rehabilitation of buildings or other permanent improvements
Above allowable expenditures for only E&G portion when jointly used for E&G and auxiliary activities
Capital assets are real or personal property that have an estimated life of more than one year. Capital assets may or may not be capitalized.
• Constructing, equipping, repairing, or rehabilitating buildings or other permanent improvements used only for student housing, intercollegiate
athletics, or auxiliary enterprises
• All other expenditures not specifically defined in HEAF allowable expenditures
NRUF – National Research University Funds (FOPs beginning with 14)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Rev. 10/30/14
Funds received under Education Code Chapter 62, Sec 62.149 may be used only for the support and maintenance of educational and general activities that promote
increased research capacity at the institution
• Equipment and library materials
• Faculty support and salaries
• Graduate stipends
• Supporting research, including undergraduate research
• All other expenditures not specifically listed as an NRUF allowable expenditures, including moving expenses
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Allowable/Non-Allowable Expenses by Fund Type
Designated Funds (FOPs beginning with 15-19)
(NOTE: Additional restrictions apply to funds beginning with 16C, 16D or 18B; see below.)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Funds collected, as allowed under the Texas Education Code § 51.001, to assist in the operation of an institution of higher education
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All state appropriated allowable expenditures
Awards, including employee cash awards
Food, beverages, and related expense
Flowers, flower arrangements, and plants
Holiday cards - mail or purchase
Lease facilities for meetings, conferences, and group exams
Memberships
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Moving expenses for new employee or departments
Publications and periodicals
Pubic relations agent
Repairs to buildings
Speaker fees
Travel - TTU business (in accordance with State Travel Guidelines and
TTU policies and procedures)
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Alcohol (Exception: allowed on 16G funds following guidelines in OP 72.05)
For funds beginning with 16A, items for resale (7E0 budget pool) are not allowable.
For funds beginning with 16F, prospective employee travel expenses (7B5) are not allowable.
For funds beginning with 16G, apartment rental expenses (7B4) are not allowable.
In addition, for funds beginning with 16E-J, expenses must be consistent with the fee or program related to the specific fund. Expenses that do not
meet this criteria are not allowed.
Course Fees and Instruction Fees (funds beginning with 16C or 16D)
(All Designated Fund Restriction Listed Above with These Additional Restrictions)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Rev. 10/30/14
Fees collected from students under the Texas Education Code § 54.504 and § 55.16 (c) to cover cost to University for materials and services for which fee is
collected. For more information, please see OP 30.29 Attachment A at http://www.depts.ttu.edu/opmanual/OP30.29A.pdf
The following are the only allowable expenditures that may be charged to ADIA fee accounts:
• Computers and other equipment outside classroom and related maintenance costs if directly supports instruction process
• Consumable supplies taken or used by student from/in the classroom, including supplies used for demonstrations/practice (diskettes, wood, clay, etc.)
• Copying charges for syllabi and test materials (including proportionate share of copier rental and supplies)
• Equipment and furniture used in classroom (desks, chairs, furnishings)
• Maintenance contracts for instructional equipment
• Professional development for faculty related to improving teaching
• Professional fees/expenses, including travel (not to exceed university rates) for guest speakers (defined generally as a one-time presentation to class)
• Reference materials if available in the classroom, used for distribution to students, or in central departmental library for student use as part of
instructional program
• Salaries - departmental staff (to the extent involved in preparation/distribution of classroom material)
• Salaries - TA & GA to the extent directly supporting instructional program (unless instructor of record or conducts class on a routine basis)
• Wages for students and others to assist with instruction process
Expenditures not directly related to instructional process:
• Expenditures related to research or public service efforts
• Food and entertainment
• General office operating costs (not benefiting students)
• Laboratory supplies and materials used in laboratory sections
• Professional development and training for faculty or staff
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Salaries - faculty and research assistants
Salaries - laboratory assistants
Salaries - staff performing general office duties
Students file maintenance costs
Travel for any purpose except for guest speakers
All standard non-allowable expenditures for designated funds
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Allowable/Non-Allowable Expenses by Fund Type
Indirect Cost Recovery Funds (FOPs beginning with 18B)
(All Designated Fund Restriction Listed Above with These Additional Restrictions)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Funds established under the Texas Education Code § 141.001 to encourage and provide research conducted by faculty members
Expenditures directly related to research, including:
• Engaging in research programs of critical interest to the general welfare of the citizens of this state
• Pre-grant feasibility studies
• Preparing competitive proposals for sponsored programs
• Providing carry-over funding for research teams to provide continuity between externally funded projects
• Purchasing capital equipment directly related to expanding the research capability of the institution
• Research or project administrative costs
• Supporting new researchers pending external funding
• Food and entertainment expenses
• Renovation costs
• Visa/immigration application or filing fees
Federal Award Funds (FOPs beginning with 21)
Source
Funds provided by federal agencies for allowable costs required to fulfill project for which award was made
Allowable costs must 1) be reasonable; 2) be allocable (necessary and of direct benefit to project); 3) be given consistent treatment; and 4) conform to
all provisions of the grant or contract agreement.
Allowable
Expenditures
Non-Allowable
Expenditures
Rev. 10/30/14
Generally Allowable Costs:
• Equipment
• Fringe benefits
• Graduate tuition and fees paid as part of compensation
• Laboratory supplies
• Long distance telephone costs
• Maintenance and repair
• Meetings and conferences
• Publication and page charges
• Rental costs
• Salaries for investigators, research assistants & technicians
• Transportation and shipping costs
• Travel (foreign travel may require agency approval)
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Alcoholic beverages
Donations and contributions
Entertainment
Fund raising
Costs Allowable in Limited Circumstances with Agency Approval:
• Computers
• Local telephone costs
• Memberships
• Office supplies
• Postage
• Salaries of clerical and administrative staff
• Scholarships and student aid (allowable only on training grants)
Additional restrictions may apply as set forth by the subcontracting
agencies.
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Lobbying
Losses or overruns on other projects
Proposal costs
Selling and marketing
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Allowable/Non-Allowable Expenses by Fund Type
State Award Funds (FOPs beginning with 22)
Source
Funds provided by state agencies for allowable costs required to fulfill project for which award was made
Allowable costs must 1) be reasonable; 2) be allocable (necessary and of direct benefit to project); 3) be given consistent treatment; and 4) conform to
all provisions of the grant or contract agreement.
Allowable
Expenditures
Non-Allowable
Expenditures
Generally Allowable Costs:
• Equipment
• Fringe benefits
• Graduate tuition and fees paid as part of compensation
• Laboratory supplies
• Long distance telephone costs
• Maintenance and repair
• Meetings and conferences
• Publication and page charges
• Rental costs
• Salaries for investigators, research assistants & technicians
• Transportation and shipping costs
• Travel (foreign travel may require agency approval)
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Alcoholic beverages
Donations and contributions
Entertainment
Fund raising
Costs Allowable in Limited Circumstances with Agency Approval:
• Computers
• Local telephone costs
• Memberships
• Office supplies
• Postage
• Salaries of clerical and administrative staff
• Scholarships and student aid (allowable only on training grants)
Additional restrictions may apply as set forth by the subcontracting
agencies.
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Lobbying
Losses or overruns on other projects
Proposal costs
Selling and marketing
Local Award Funds (FOPs beginning with 23)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Funds provided by outside agencies or persons that have restricted the funds
• Expenses in support of the grant purpose
• Restriction on use of funds set by each agency
Auxiliary Funds (FOPs beginning with 31-39)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Rev. 10/30/14
Funds collected, as allowed under the Texas Education Code 51.001, to directly support the area that collected the fee
• Expenditures that are reasonable costs that directly support the area that collected the fee
• No expenses are allowed, other than those that are consistent with the purpose for the charge for services, including alcohol
Page 5
Allowable/Non-Allowable Expenses by Fund Type
Organization Funds (FOPs beginning with 81)
Source
Allowable
Expenditures
Non-Allowable
Expenditures
Student, faculty and staff organization funds held in custodianship by the university
• Expenses for various agency activities are allowed
• No expenses other than those listed in the Allowable Expenditures column are allowed.
Foundation Funds (FOPs beginning with 83-87)
Source
Funds provided by outside agencies or persons that have restricted the funds
Allowable
Expenditures
• Based on donor agreement
Non-Allowable
Expenditures
• Based on donor agreement
Rev. 10/30/14
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