In accordance with SMU Policy 10.1, all Proposals and Awards for Sponsored Projects must be coordinated through, approved by, and administered by the Office of Research and Graduate Studies. Approval is required prior to initiation of a Proposal for external funding, and prior to acceptance of an Award to validate that the Sponsored Project and restrictions imposed on the University by the Award are consistent with University Policies and with the University’s mission, its capabilities and capacity, and its commitment to free and open inquiry. Procedures for obtaining University approval are detailed in the Research Handbook.

Pre-Award Spending

In accordance with SMU Policy 10.13, in the absence of a fully executed Award, Advance Expenditure Authorization is required to initiate work on a Sponsored Project and to authorize Subrecipients to begin work. The Research Handbook specifies requirements and procedures for obtaining Advanced Expenditure Authorization. Advance Expenditure Authorization allows: (a) the timely start-up or uninterrupted continuation of Sponsored Projects at the University before a fully executed Award or amendment is received; and (b) payment of ongoing Sponsored Project costs, either by the Sponsor on a cost reimbursement basis or by the University, with subsequent reimbursement by the Sponsor.

Cost Sharing and Indirect Cost Waivers

In accordance with SMU Policy 10.14, as a condition of accepting Funding from a Sponsor, the University may be held responsible for a portion of the cost of the Sponsored Project. The purpose of this policy is to establish requirements for the identification, funding, accounting, and reporting of Mandatory Cost Sharing, Voluntary Committed Cost Sharing, and In-Kind or Matching associated with Sponsored Projects.  Procedures for obtaining University approvals are detailed in the Research Handbook.

 The proposal budget should be submitted to the funding agency with full Indirect Costs (IDC) unless otherwise noted by the agency.