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

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

Travel Issues

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