You may allocate costs across more than one Award as long as the allocation to each Award is in proportion to the benefit provided.  For more information on Cost Allocation see Spending/Cost Allocation on the PAFC website.


The Graduate school explained that the $150 lump sum payment provided to Graduate Student Assistants on appointment (GRA, GTA, or GAA) is compensation in lieu of an increase in salary.   This is an allowable cost on most sponsored Awards with two caveats: 1) NIH sets the reasonable compensation level for graduate students to the first year (zero-level”) Post Doc salary and fringe compensation.  So if this additional $150 is over this limitation it could be deemed unreasonable and disallowed; 2. Since this is compensation, the cost should be allocated on the same basis to all funding sources that are paying their salary.

Charging such payments to sponsored Awards when the leave was likely not entirely accrued while working on those Awards can be justified as allowable. This is because it is consistent with UW’s  policy of charging such payments to the same location as a PI's current salary, regardless of funding source. Care should be taken to ensure the payment is reasonable in relation to the effort paid from the award and that the charge does not negatively impact the ability of the PI to meet program/project objectives.


Direct them to the information on the OSP's web site. Regarding the State of Washington Single Audit Report:

Yes.  The goal is to have documentation that the items were received so indicating on the Invoice that the items were received, name of person who received them, and the date of receipt is acceptable in lieu of signing the packing slip. 

It Depends. A receipts is required regardless of the amount if the meal was purchased for another person while on travel status. If the meal purchased for another person was $75 and not purchased while on travel status, a receipt is not required.

Verification, by either e-mail or signature, would be noted on any of the following documents that contain an itemized list of the goods or services received: 

  • packing slip received with the goods
  • itemized vendor invoice
  • written request for purchase of goods or service
  • other itemized list of goods or services signed by a responsible individual


Any expenditures made for budgetary convenience (“use up remaining funds”) is not allowable. For more information refer to the Cost Principles and Expenditure Timing.

If the computers are essential to complete the objectives of the award, and the cost is primarily allocable to the award, the computer can be listed as a direct cost. 

For more information on direct billing of F&A type costs see Requirements to Direct Bill.

Sponsor approval is typically required for all equipment purchases. Review the Award and the sponsor requirements. See Equipment for more information on such purchases.


For a single Award, where the controlled substance(s) is (are) required to achieve the objectives of the Award, charging the annual license fee to the Award as a direct cost would be allowable.  If the controlled substance(s) is (are) required to achieve the objectives for multiple Awards or other activities, allocating the annual fee to each of the Awards or other activities on some reasonable basis as a direct cost would be allowable. In cases where it is not possible to determine proportional benefits, then the annual license fee should be treated as an F&A cost.

A. No, the UWIT Technology Recharge Fee cannot be charged to a Federal Award or Federal Flow through Award.  

A. No, the HRP Payroll Modernization Fee cannot be charged to a Federal Award or Federal Flow through Award.  

A. The HRPM Fee is being allocated to units based on effort FTE so units should also use effort as means by which to re-allocate this cost to budgets where the HRPM fee is an allowable expense. This re-allocation should be done via a Cost or Expense transfer using the HRPM Fee designated Object Code (03-05).

The HRMP fee should be allocated on a regular basis over the course of the year to ensure that budgets are being allocated on the basis of actual effort and not just the effort allocation at the time the HRPM Fee is being charged to the unit.  This will result in Cost Transfers being completed more than 120 days from the costs’ original posting so there should be an explanation added in the MyFD Cost Transfer stating that the transfer is delayed in order to ensure that costs are being allocated based on actual effort expended on the budget. 

This would not be an allowable use of university funds including grant, contracts or gifts.  At the discretion of the Dean/Director discretionary funds may be used for these costs.


No, coffee service and other drinks for breaks can be treated as incidental and not included in individual per diem.

GCA no longer applies the food flag to sponsored Awards/budgets. Departments are responsible for knowing if food (this particular event) was included in the proposal or that written sponsor approval has been obtained. You should only need to fill out the meal form once.

This depends on the sponsor and the terms and conditions applicable to the award. Some sponsors do not allow meal costs for employees of the institution if they are not in travel status. If they are attending the workshop and are approved by the sponsor, the sponsor's approval should be retained on file.

The cost of the dinner and how it benefits the Award should be part of the original proposal. As with all expenses, there is a requirement to show how the expense is necessary for the achievement of the award objectives. See Spending/Food for more information.

Auditors scrutinize meal purchases because they can include unallowable costs such as alcohol and/or per meal cost over the per diem allocation.  Provision of an itemize receipt will provide proof of the cost allowability.

If food is required for an Award, ideally it would be itemized in the proposal budget.  If food for research was not included in the budget, then the purchase should include a documented justification for why the food was required.  The justification would include how the purchase of food is necessary to achieve the award objectives.  

Unlikely.  See the Food section on our website for more information on purchases of Food/Meals.

The purchase of alcoholic beverages is not allowable, except where explicit sponsor approval has been received, or the alcohol will be used as a supply item in a project.  For more information see the Food section on our website. Allowable alcohol purchases must be made on a discretionary budget. See Discretionary Budgets for more information.