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Washington University School of Medicine Research Administrators Forum February 13, 2003.

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Presentation on theme: "Washington University School of Medicine Research Administrators Forum February 13, 2003."— Presentation transcript:

1 Washington University School of Medicine Research Administrators Forum February 13, 2003

2 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.

3 Marges 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?

4 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.

5 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.

6 Item B - Request PI indicates that the coffee maker the lab (next to Luca Brassis 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.

7 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.

8 Item C - Request Some chemicals spilled on to Moe Greens lab stool, so now its not usable. Go ahead and order a new stool. Charge the stool my Merck grant.

9 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.

10 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 shouldnt be more than $5,000.

11 Item D - Answer General-purpose equipment/items can not be charged to federal grants. Laptops and PCs 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.

12 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.

13 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.

14 Item F - Request Corleone picked up a new Palm Pilot at Best Buy over the weekend. Its 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.

15 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.

16 Washington University School of Medicine Research Administrators Forum February 13, 2003

17 Travel Issues

18 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.

19 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.

20 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).

21 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.

22 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.

23 Other Issues PI Approval - PI should sign travel reports involving his/her projects. Trainee Travel - Travel for trainees should be charged to BUOB 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.

24 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.

25 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?

26 Washington University School of Medicine Research Administrators Forum February 13, 2003


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