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Washington University School of Medicine. Research Administrators Forum February 13, 2003. Dr. V. Corleone and his lab staff. PI just received new NIH grant (RO1-B) New grant is similar to existing NIH project (RO1-A) and his Merk project (fixed price).
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Washington UniversitySchool of Medicine Research Administrators Forum February 13, 2003
Dr. V. Corleone and his lab staff • PI just received new NIH grant (RO1-B) • New grant is similar to existing NIH project (RO1-A) and his Merk project (fixed price). • Overlap in use of supplies and other materials on all three projects. • PI has instructed Marge to order several items.
Marge’s Questions / Concerns • What items can be charged to the NIH grants? • What items should be charged to a departmental and/or non-federal funding source? • What additional documentation or explanation should be obtained from Dr. Corleone for these items?
Item A- Request • Three boxes of pens, two boxes of paperclips and two boxes of manila folders. • A dozen blank CDs. • Toner cartridge for the his office printer. • Two file cabinets (three-drawer lateral) • Charge to NIH RO1-A & RO1-B.
Item A - Answer • Regular office supply type items cannot be directly charged to a federal grant (per OMB Circular A-21). • The feds fund office supply items via a portion of the F&A rate, therefore, charging these costs directly to the grant would be considered “double dipping”. • The office supplies should be charged to a departmental account.
Item B - Request • PI indicates that the coffee maker the lab (next to Luca Brassi’s desk) has gone on the “fritz”. • Go ahead and order a new one. • Charge half to my two NIH grants and the other half to the department.
Item B - Answer • Normal office type items and/or small equipment (coffee makers, microwave ovens...) should not be charged to federal grants because there is not a clear and distinct correlation to the project. • These items could be considered personal in nature or food/beverages, which are both unallowable costs per A-21. • The coffee maker should be charged to dept. account.
Item C - Request • Some chemicals spilled on to Moe Green’s lab stool, so now it’s not usable. • Go ahead and order a new stool. • Charge the stool my Merck grant.
Item C - Answer • The stool would not be an allowable direct cost item on the two NIH projects. • The stool would be considered a general use item. A clear and distinct correlation to the project cannot be determined. • Dr. Corleone can charge the stool to his Merck grant.
Item D - Request • Dr. Corleone ran into Dr. Clemenza from Radiology last week. Clemenza has a really cool new Dell laptop. • Corleone thinks that laptop would be great to have when he goes to Sicily next month. • Go ahead and order the laptop and charge it to my new NIH grant (RO1-B). It shouldn’t be more than $5,000.
Item D - Answer • General-purpose equipment/items can not be charged to federal grants. • Laptops and PC’s can be considered general purpose and special purpose items. • The PI should provide additional detail about the intended use of the item and how it relates to the RO1-B grant. • Split cost of item between the grants and a department account.
Item E - Request • Corleone wants to bring in pizza at lunch for the lab staff as a kick-off to the new NIH project. • Wants Marge to get that set up. • Corleone will give Marge cash on Friday, and then she will process a check request to reimburse him. • The pizza will be charged to the new NIH RO1-B grant.
Item E - Answer • Food and beverages are considered unallowable costs on federal grants. • Working lunch/dinners are also considered unallowable costs. • The pizza should be charged to a departmental and/or non-federal funding source. • Departmental policies regarding the reimbursement of such costs should also be considered.
Item F - Request • Corleone picked up a new Palm Pilot at Best Buy over the weekend. • “It’s really going to help me get organized and keep track of my schedule.” • He will drop off the receipt so Marge can process a check request for reimbursement. • Charge it to his NIH (RO1-A & B) grants and the Merk contract.
Item F - Answer • The Palm Pilot is considered a general use item, therefore, it should not be charged to the NIH grants. • This item should be charged to the Merck contract or some other non-federal funding source.
Washington UniversitySchool of Medicine Research Administrators Forum February 13, 2003
Meals • Daily per diem rates are not allowable. WU reimburses meals based on actual costs. • Receipts are required for individual meal costs >$30. • Cost of individual meals (breakfast, lunch & dinner) must be broken out if total daily meal costs exceed $50.
Meals, cont. • Additional justification/explanation should be provided when an individual meal cost charged to a sponsored project exceeds $50. • Alcohol should be excluded from meal expense. Alcohol is an unallowable cost on sponsored projects.
Other Employee Meals • Must include names and travel report numbers for other WU employees included in meal costs of the traveler. • Meal costs of other WU employees must be charged to BUOB 3601/3602 (employee travel) and not BUOB 3553 (social exp).
Airfare and Car Rental • Airfare change fees should be documented and justified. The fee may be deemed an unallowable cost of the sponsored project. • Insurance fees on rental cars (during domestic travel) will not be reimbursed. The insurance should be declined. • Rental car upgrades should be documented and justified. The fee may be deemed an unallowable cost of the sponsored project.
International Trips • Did the traveler utilize a US flag air carrier? • Did the traveler utilize reasonable connecting locations (stl - london - paris). • Exchange rates are documented at the time of exchange. Utilization of credit cards simplifies this process. • Receipts clearly document goods/services.
Other Issues • PI Approval - PI should sign travel reports involving his/her projects. • Trainee Travel - Travel for trainees should be charged to BUOB 3606. • Hotel - Itemized receipts for lodging must accompany the TR. • Phone Calls - Phone charges for non-business call should not be charged to a sponsored project.
Other Issues, cont. • Consultant Fees - Payments for services rendered by consultants should be charged to BUOB 3000 (not 36##). • Consultant Travel - Travel costs reimbursed to a consultant should be charged to BUOB 3003 (not 36##). • Mileage - Federal mileage rate has dropped to $.36/mile, effective 1/1/03.
Basic Considerations • Is the traveler paid from the project (during the period of travel)? • How does the travel benefit the project? • Was the trip taken within the project period? • Did the trip period include vacation or personal time?
Washington UniversitySchool of Medicine Research Administrators Forum February 13, 2003