Washington University School of Medicine
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Transcript of Washington University School of Medicine
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Washington UniversitySchool of Medicine
Research Administrators Forum
February 13, 2003
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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.
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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?
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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Washington UniversitySchool of Medicine
Research Administrators Forum
February 13, 2003
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Travel Issues
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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.
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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.
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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).
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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.
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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.
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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.
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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.
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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?
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Washington UniversitySchool of Medicine
Research Administrators Forum
February 13, 2003