Current through Reg. 50, No. 13; March 28, 2025
(a) Research
expenditure reporting for all institutions of higher education. Each
institution shall reconcile its research expenditures from the AFR to the total
R&D expenditures of the Research Expenditure Survey by a:
(1) Decrease of the AFR total by the amount
of R&D expenditures that do not meet the definition of R&D expenditures
used in the Coordinating Board's Research Expenditure Survey, such as
pass-throughs to other general academic teaching institutions, health related
institutions, and other agencies of higher education in Texas.
(2) Increase of the AFR total by the amount
of recovered indirect costs associated with expenditures for R&D as
reported through the Research Expenditure Survey.
(3) Increase of the AFR total by the amount
of capital outlay for research equipment, not including R&D plant
expenditures or construction.
(4)
Increase of the AFR total by the amount of expenditures for conduct of R&D
made by an institution's research foundation, or 501(c) corporation on behalf
of the institution, and not reported in the institution's AFR, including
recovered indirect costs and capital outlay for research equipment.
(5) Increase of the AFR total to include
expenditures, including recovered indirect costs and capital outlay for
research equipment related to research performed by the agency or institution
but reported by a separate agency or institution that received and expended the
funding. The agency or institution that received and expended the funding but
did not perform the research must make a corresponding decrease of its AFR
total for this amount. This accounting event is not a pass-through to
subrecipient as defined in §
13.302(14) of
this subchapter (relating to Definitions).
(b) This subsection applies to the general
academic teaching institutions with a health related institution as defined in
§
13.302(10) of
this subchapter (relating to Definitions); that is listed as a health related
institution in the General Appropriations Act, Special Provisions Relating only
to State Agencies of Higher Education; and that submit a singular annual
financial report.
(1) Research expenditures
shall be reported separately by the general academic teaching institution and
health related institution using a methodology that allocates amounts to the
general academic teaching institution and health related institution according
to the proportion of the expenditures attributed to the principal investigator
and any co-investigators.
(2) The
primary appointment of each investigator shall determine to which entity (the
general academic teaching institution or health related institution) the
investigator's allocated expenditures are assigned and reported.
(3) Subsection (b) of this section will take
effect beginning with the reporting of expenditures made during fiscal year
2025.
(c) R&D
expenditures for Texas A&M University include consolidated expenditures
from Texas A&M University and its service agencies.
