Restricted Research Expenditures

A restricted research expenditure is an expenditure of funds for which the use of the funds qualifies as research and development and for which an external entity has placed limitations of use. When it established the Texas Comprehensive Research Fund (TCRF) and the Core Research Support Fund (CRSF), the Texas Legislature created formulas to allocate research funds to eligible institutions, based wholly or in part on institutionally certified restricted research expenditures. The purpose of this section is outlined in Texas Administrative Code, Chapter 13, Subchapter G.

The Coordinating Board established Standards and Accounting Methods (SAMs) for reporting restricted research expenditures, which are reviewed and may be revised as needed by the Restricted Research Committee. The Coordinating Board convenes the Restricted Research Committee annually, before the end of each accounting year, for review of awards and transparency of the award list.

Restricted research classification according to SAMs is a public process that serves two purposes. First, it allows institutions to verify that other institutions have classified expenditures appropriately. Second, it encourages commonality in decision-making where institutions receive contracts and grants from the same programs. See document Overview of Review Process.