Allowable Expenses
Determining whether an expense is allowable or unallowable starts with understanding the fund used to paid for the expense. Each fund has guidelines for expenditures that the university must follow.
Find Your Fund
Fund + Description | See Details |
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110100, 120500 – Education and General, Research Development Funds appropriated by the legislature through the General Appropriations Act for the operation of an institution of higher education. |
Allowables |
Allowable
Not Allowable
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120100, 120200 – LEMIT, CMIT Funds appropriated by the legislature through the General Appropriations Act with a special designation |
Allowables |
Allowable
Not Allowable
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120400 – HEAF Funds provided under the Texas Construction Art. VII, §17 and the Texas Education Code §62.021 to assist institutions of higher education. |
Allowables |
Allowable
Not Allowable
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14 – Designated Tuition Tuition received from students. |
Allowables |
Allowable
Not Allowable
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15 – Designated Other Fees received from students (Technology fee, Student Service fee, etc.). |
Allowables |
Allowable
Not Allowable
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16 – Designated Research Funds established under the Texas Education Code §141.001 to encourage and provide research conducted by faculty members. |
Allowables |
Allowable
Not Allowable
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17 – Auxiliary Fees Fixed fees received from students that are designated for campus auxiliaries (Medical Service fee, Athletic fee, etc.). |
Allowables |
Allowable
Not Allowable
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18/19 – Auxiliary Service Departments Funds collected as allowed under the Texas Education Code §51.001 to directly support the area that collected the fee. |
Allowables |
Allowable
Not Allowable
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21 – Current Restricted Gifts from private donors |
Allowables |
Allowable
Not Allowable Expenses not consistent with the intent of the gift (e.g., Friends of Athletics cannot be used for any other area than Athletics) |
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22 – Federal Awards Contracts and grants from a federal sponsor. |
Allowables |
Allowable Below are examples of allowable costs, but specific details for each award are found in the budget and the budget justification.
Not Allowable Below unallowable costs are examples and others may be included in final grant contract or other specific funding guidelines.
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25 – State Awards Contracts and grants from a state sponsor. |
Allowables |
Allowable Below are examples of allowable costs, but specific details for each award are found in the budget and the budget justification.
Not Allowable Below unallowable costs are examples and others may be included in final grant contract or other specific funding guidelines.
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26 – Private Industry Awards Contracts and grants from a private industry sponsor. |
Allowables |
Allowable Below are examples of allowable costs, but specific details for each award are found in the budget and the budget justification.
Not Allowable Below unallowable costs are examples and others may be included in final grant contract or other specific funding guidelines.
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27 – Other Awards Contracts and grants from a sponsor not categorized. |
Allowables |
Allowable Below are examples of allowable costs, but specific details for each award are found in the budget and the budget justification.
Not Allowable Below unallowable costs are examples and others may be included in final grant contract or other specific funding guidelines.
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28 – Non-Profit Awards Contracts and grants from a non-profit organization. |
Allowables |
Allowable Below are examples of allowable costs, but specific details for each award are found in the budget and the budget justification.
Not Allowable Below unallowable costs are examples and others may be included in final grant contract or other specific funding guidelines.
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29 – Internal Awards Contracts and grants awarded from SHSU to SHSU participants. |
Allowables |
Allowable Below are examples of allowable costs, but specific details for each award are found in the budget and the budget justification.
Not Allowable Below unallowable costs are examples and others may be included in final grant contract or other specific funding guidelines.
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31 – Endowment Scholarship Scholarship funds supported by an endowment. |
Allowables |
Allowable expenses are defined in the endowment agreement –typically scholarships. Agreements can be obtained through University Advancement. |
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32 – Private Scholarship Scholarship funds that receive regular contributions from a donor to the actual scholarship. |
Allowables |
Allowable expenses are defined in the scholarship agreement. Agreements can be obtained through University Advancement. |
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33 – Other Scholarships/Gifts Gift funds that are not related to a scholarship or other defined restricted fund. |
Allowables |
Allowable expenses are defined in the scholarship agreement. Agreements can be obtained through University Advancement. |
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34, 38, 39, & 41 – Financial Aid Activity related to the receipt and disbursement of funds related to student financial aid. |
Allowables |
Refer to the Financial Aid Office for allowable expenses. |
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51 – Quasi Endowment Funds functioning as endowments which are used to report resources that the governing board has determined are to be maintained and managed like an endowment. |
Allowables |
Allowable expenses are defined in the endowment agreement. Agreements can be obtained through University Advancement. |
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59 – Life Income Donated funds functioning like an annuity. |
Allowables |
Allowable Payments to donors Not Allowable No other expenses allowed |
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61 – Endowment Funds to which a donor has stipulated, as a condition of the gift, that the gift is to be maintained inviolate and in perpetuity. |
Allowables |
No expenses allowed. |
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71 – Charter School Funds received from the Texas Education Agency to be used to support the operations of an open-enrollment, public charter school. |
Allowables |
Allowable
Not Allowable For information on non-allowable expenses, refer to the Financial Accountability System Resource Guide provided by the Texas Education Agency (TEA) and resources related to the specific funds granted by TEA. |
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81 – Agency Funds that belong to a third party and SHSU is acting as the custodian. |
Allowables |
Items are determined by the third party who controls the funds. Agency funds are not required to follow SHSU procurement policies. The Direct Pay form in BearKatBuy should be utilized for all expenses. |