NIH recently announced NOT-OD-20-164: Charging Personal Protective Equipment to Grants and Cooperative Agreements as Direct Costs.
This new policy provides criteria for when it is appropriate to charge PPE as direct costs on Clinical Trial and Clinical Research awards. It does not apply to other awards.
- These PPE must directly assist in safely carrying out the clinical activities and direct interactions with patients participating in the clinical trials and clinical research studies. Therefore, these costs are allowable for researchers and patients directly linked to the clinical studies (CT and respectively CR).
- For PPE expenses totaling $500,000 direct cost or less in a budget period, PPE can be charged as a direct cost, with associated F&A, for all CT and CR awards regardless of the activity code.
- This $500,000 direct cost limit is cumulative.
- Do not submit multiple requests for lower amounts to by-pass the $500,000 direct cost limit.
- For PPE costs on CT and CR which will exceed the $500,000 direct cost limit: applicants must apply for an S10 award.
- The S10 award is to provide funds specifically for the PPE costs that will directly assist in carrying out the clinical activities and direct interactions with the patients participating in the clinical trials and clinical research studies.
- S10 awards do not allow indirect costs.
Thank you,
The Office of Sponsored Programs