UG Summary

Last Update: 3/8/2015

The full text of the Uniform Guidance can be found here.                     

Part 200 Cost Principles can be found here.

Change Action Notes

Administrative salaries can be charged directly to a federal sponsor when the effort is integral to the project.

Propose administrative/clerical salaries that are integral to the project and detail benefit in the budget justification.

If you did not propose administrative/clerical salaries, check to see if prior approval is required by the sponsor.

Conferences with attendees from outside the University may charge the cost of identifying, but not providing, locally available dependent-care resources to a federal award. Propose administrative salaries that are integral to the project for effort related to the cost of identifying locally available dependent-care resources.  Include detail about the benefit in the budget justification. If you did not propose administrative salaries for the identification of locally available dependent-care resources, prior approval is required by the sponsor prior to charging.

Defines computing devices as supplies and allowable as a direct cost if essential and allocable, but not solely dedicated to the project.

Propose computing devices that are essential and benefit the project.

Best Practice: Describe the benefit  in the budget justification.

Cost sharing on federal proposals will not be a factor during the merit review of a proposal except when allowed in the program announcement.

Propose cost sharing on federal proposals with the understanding it will not be part of the merit review unless stated in the solicitation.

NSF prohibits cost sharing unless in the solicitation.

Participant Support Costs are now excluded from Modified Total Direct Costs (MTDC).

Propose participant support costs (PSC) and exclude PSC from the MTDC base for the indirect cost calculation on federal awards. Non federal project application (see matrix). Once awarded use ET 52436 Uniform Guidance when charging. 

Funds provided for participant support typically may not be used for other categories of expense without specific prior agency written approval. Review the terms and conditions of your award.

Short term travel visas (including H-1 or J-1) costs can be direct charged when critical skills are required for a specific project.

Propose short-term visa costs. Premium processing fees, dependent form fees, or Stanford internal processing fees are NOT allowable as direct charges to a federal award.

Long term visa costs (green cards) are not allowable as a direct cost. 

Individual memberships are not an allowable direct charge on a federally sponsored project.

Do not propose or charge individual memberships (business, technical, professional or personal). 


Introduces increased subrecipient monitoring, limits each fixed price subaward to $150,000, and provides a 10% de minimis indirect cost rate on MTDC if a subrecipient does not have a negotiated rate.

Ensure the subrecipient's budget includes their negotiated indirect cost rate. If they don't have one they may request the de minimis 10% indirect cost rate.

Use OSR Form 33. 

Recognizes that a PI can be absent from campus and remain engaged in the project. 

If the PI is disengaged from the project for more than three months prior approval from the sponsor is required.

A decrease in effort by 25% or more requires prior sponsor approval.   

Publication costs can be charged during the closeout period.

Stanford needs adequate time to close awards, therefore, publication costs may be charged during the period of performance and subsequently, during the first 60 days following the end date of the federally sponsored project.


Final financial billing must be completed and submitted to the sponsor within the 90 day closeout period.

Be ready to closeout.

If you require a NCX, request one. If you manage a subaward, make sure they bill Stanford promptly so that Stanford can closeout the award on time. 

Review the terms and conditions of your award for number of days for close-out.