Useful Expenditures Types • Caltech currently has 309 active expenditure types • Fortunately,119 are for use by Finance only, 16 are for recharge centers, and 4 are for burden expenditures, • But, that still leaves 170 to choose from…. For a complete listing go to: https://fiji.caltech.edu:9013/pls/CNTR/CITWA_EXP.MAIN.PKG.startup
Expenditure Types * Entertainment should never be charged to a sponsored award
Expenditure Types -Supplies • Allocable or unallocable? Is this the type of cost that the Federal Government should be paying for either directly (direct charge to an award) or indirectly (recovered through the F&A rate)? • Caltech includes costs categorized as ‘supplies allocable’ in the pool of overhead costs that we, partially, recover from Federal agencies: we exclude costs categorized as ‘supplies unallocable’ from that pool of overhead costs • If in doubt use the front page of the newspaper test...
Expenditure Types -Determining Title Sources of Information: • Oracle: https://fiji.caltech.edu:9013/pls/CNTRL/CITWA_POTA_PKG.startup • Type in award number • Double click on ‘award detail’ • Scroll down to equipment • Award summary • Office of Sponsored Research
Expenditure TypesParticipant Support Costs • Why is it important to use the correct expenditure type? Because participant support costs are overhead free • Administrative costs such as room rental, copying, postage, and clerical services do not qualify as Participant Support costs. • To rebudget funds from participant support cost category to another category requires Program Officer approval