Section 13.303 - [Effective 11/14/2024] Standards and Accounting Methods for Determining Total Research Expenditures(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.19 Tex. Admin. Code § 13.303
Adopted by Texas Register, Volume 41, Number 35, August 26, 2016, TexReg 6481, eff. 8/30/2016; Amended by Texas Register, Volume 47, Number 19, May 13, 2022, TexReg 2860, eff. 5/19/2022; Amended by Texas Register, Volume 49, Number 06, February 9, 2024, TexReg 0669, eff. 2/15/2024; Amended by Texas Register, Volume 49, Number 45, November 8, 2024, TexReg 8894, eff. 11/14/2024