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.
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.
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.
Direct them to the information on the OSP's web site. Regarding the State of Washington Single Audit Report:
The Washington State Agency Code for the University of Washington is 360. Annual audits are performed in accordance with the requirements of OMB Circular A-133/2 CFR PART 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, Subpart F and Government Auditing Standards, for all campus locations of the University of Washington.
For more extensive information, refer to the State of Washington Single Audit Report, which includes both the financial statements and the expenditures of federal awards by all state agencies, including the University of Washington.
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.
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.
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
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.
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.
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.
Refer to Spending/Food for more information
Refer to Spending/Food for more information.
The food cost including any applicable taxes, tips & service charges, etc., may not exceed the per diem allocation for the meal. So in your case the cost of food, drinks, tax & tip and/or service charge may not exceed $19 per person. Some non-federal sponsors may allow meal costs to exceed the standard per-diem rate. Written sponsor approval is required in these instances.
First in planning the event and selecting the meal to be served every effort should be made to have a margin between the planned meal cost and the allowable per-diem. This will allow some cushion for no-shows before the per-diem is exceeded. If however the per-diem per participant is exceeded and the amount is reasonable under the circumstances we would consider the additional cost allowable. There is still a possibility that an auditor would disagree and deem the excess over per-diem unallowable.
Yes, see Meals over Per Diem in the Spending/Food section.