Consumption is the measurement of actual use of consumable items to the planned use (budget to actual).

Materials under grants and contracts must be "consumed" or expended for the planned use.  They include assemblies, components, parts, raw and processed materials, and small tools and supplies that may be consumed in normal use in performing the business objective.

The consumption process measures actual use against planned use of materials identified to build items in the production, manufacturing, research and development process, or for services.


The department is responsible for tracking and reporting the consumption of all materials in their custody acquired through a federally funded sponsored agreement.  

Specific responsibilities include:

  • Using up raw materials provided by the Federal Government in the process of fulfilling a project.  The Office of Naval Research must authorize the consumption of such materials.  Quantities consumed by University departments must be reasonable as determined by cost; the amount called for, and established scrap rates.
  • Requesting approval from the Office of Naval Research or granting agency to use materials exceeding those originally planned for and acquired.
  • Accurately documenting consumption of materials and any authorization by the appropriate departmental officials.
  • Consuming aging sensitive materials first.
  • Returning any unused materials to the government unless the University has been authorized to retain these materials.
  • Having a screening process in order to identify excess government property in their custody.
  • Reporting excess property to Equipment Inventory during property closeout reports. 

See "Disposal of Equipment on Federal Awards" for additional information