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I. Procedural Statement

This document is intended to serve as formal guidance for CU Boulder regarding the use of funds from sponsored projects for visa costs in like circumstances. The university is committed to ensuring costs incurred in support of sponsored research are allowable, reasonable, and allocable to a particular sponsored award, as defined by U.S. Office of Management and Budget鈥檚 Uniform Guidance (); are in compliance with sponsor requirements; and are administered consistently across the campus for all sponsored research. Procedural statements support the CU Boulder Cost Principles Policy by providing definitions and processes for meeting those standards in like circumstances.

II. Definitions

Visa costs are defined and described as allowable in the U.S. Office of Management and Budget鈥檚 Uniform Guidance, as:

Short-term, travel visa costs (as opposed to longer-term, immigration visas) are generally allowable expenses that may be proposed as a direct cost. Since short-term visas are issued for a specific period and purpose, they can be clearly identified as directly connected to work performed on a federal award.

Visa costs discussed in this policy are specifically associated with research-related visas. See International Student and Scholar Services (ISSS)听for additional information on visas.听

III. Procedures

A. Federal Awards

Under the guidelines imposed by the Uniform Guidance, visa costs may be considered allowable direct charges under certain circumstances, and Principal Investigators (PIs) need to demonstrate that such costs fit the criteria provided in the Uniform Guidance. Visa costs are allowable, provided that they meet all four of the following conditions:

• Be critical and necessary for the conduct of the project, and
• Be allowable under the applicable cost principles, and
• Be consistent with the university's cost accounting practices and procedural statement regarding sensitive expenses, and
• Meet the definition of 鈥渄irect cost鈥� as described in the applicable cost principles ().

The Uniform Guidance categorizes visa costs as a recruitment cost (2 CFR 200.463). Therefore, in like听circumstances, visa costs are limited to initial costs only.

The following visa types may be allowable as a direct charge:

• H-1B petition expenses. An H-1B visa is a non-immigrant visa that allows听US companies to employ foreign workers in specialty occupations that听require theoretical or technical expertise in specialized areas. If the individual听is being recruited to work on the sponsored project, H-1B visa fees are听chargeable to that sponsored project because that project will receive a direct听benefit from the university鈥檚 appointment.
• O-1 Visas. An O-1 visa is a non-immigrant visa for an individual who听possesses extraordinary ability in the sciences, arts, and education. O-1听Visas may be charged to sponsored projects if there is a clear and direct听benefit derived by the sponsored project to justify charging the expenses.
• J-1 Visas. A J-1 visa is a non-immigrant visa issued to research scholars,听professors, and exchange visitors participating in programs that promote听cultural exchange. J-1 Visas are allowable when the purpose of the visiting听scholar or faculty exchange is to work on one or more sponsored projects.

The following costs related to visas are unallowable:

• All student (F-1) visas. The primary purpose of an F-1 visa holder is to join听the university community as a student, and participation on sponsored听projects is incidental to their roles as students.
• J-1 visas. The policy generally excludes exchange visas for visiting scholars听or professors to come to the US to participate in teaching, scholarship, or听research, unless the purpose is specifically to participate in a sponsored听project. (See J-1 Visas above)
• All Permanent Residency requests. The primary beneficiary for a听Permanent Residency request is the individual, and direct benefits to听individual research projects cannot readily be shown.
• If the newly hired employee resigns within 12 months after hire for reasons听within his or her control, all associated relocation costs, including any visa听costs, must be removed from the federal award and charged to a听departmental account. If the unit terminates the employee, the costs are still听allowable.
• Internal CU Boulder processing fees, and fees for expedited processing,听cannot be direct charged to a sponsored project.
• Renewal fees for visas cannot be direct charged to a sponsored听project as they are not part of the initial recruitment cost.

B. Non-Federal Awards

Section of the Uniform Guidance requires that we apply our policies and procedures uniformly to both federally-financed and other activities of the university. Therefore, CU Boulder鈥檚听Cost Principles Policy and related procedural statements are also applicable to non-federal awards. The basic criteria for including visa costs are similar for non-federal sponsored projects, but it is important to be familiar with the particular requirements or restrictions of each non-federal sponsor. When allowed by the sponsor, a justification for the inclusion of visa costs should be provided in order to explain why they are necessary to fulfill the research objective of the project, and to ensure that the cost directly benefits the project.

C. Process

At Proposal

The visa cost should be identified in the proposal budget justification if possible, and justified as to why it is necessary and allocable to the performance of the award. Inclusion in the budget justification is intended to enable the sponsor to review and concur with the need for the cost. Written justification and/or approval is meant to prevent questions regarding the allowability of costs in the event of an audit.

After an Award is Funded

Not every cost can be anticipated at the time of proposal preparation. In the event that an unbudgeted visa cost is required after an award is funded, the department should work directly with their OCG grant or contract officer to ensure that this cost is properly documented prior to when the expense is incurred. The purpose and benefit of the visa costs to the specific project should be fully described in the justification and will be retained in Boulder eRA (BeRA).

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