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.
There is no clear guidance related to sick leave buyouts. Some agencies have tried to address annual leave buyouts and the general direction is to consider these types of payouts as unreasonable in that they do not directly benefit or further the objectives of the award.
Based on the attention that leave buyouts have received recently, including in the Uniform Guidance, there is a probability that an audit would disallow this cost. For that reason, we would advise obtaining sponsor approval to direct charge sick leave payouts.
The ASE 2018-2021 negotiated agreement includes a $100 lump sum payment to ASE’s with at least a 50% appointment, payable during the first quarter of employment starting with the 2018-2019 academic year. The payment is allocated to the cost center (budget) that is covering salary at the time of payment under Object Code 01-80. It is up to each unit to reallocate the cost if the budget does not have sufficient funds to cover the cost or if the cost is unallowable.
This cost is allowable on Sponsored Awards with the following caveats:
- It is allocated to the budgets based on the salary allocation at the time of payment; costs cannot be reallocated based on budgetary convenience.
- NIH sets the reasonable compensation level for graduate students to either the zero-level or first- level, if appropriately re-budgeted. This $100 in compensation (as it is charged to Object Code 01-80) is unallowable if its inclusion causes the total amount of compensation to exceed the NIH compensation limitation.
No. NRSA Trainees or Fellows are not employees and as such receive a stipend and not compensation. This payment is considered to be compensation (charged to Object Code 01-80) and Trainees/Fellows cannot receive compensation. If this cost has been allocated to a NRSA Trainee or Fellowship Award, it must be removed from this Award and allocated to another department budget.
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
It Depends. A receipt 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 or less and not purchased while on travel status, a receipt is not required.
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.
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.
No. The equipment purchase threshold is $5,000 (for total acquisition, which includes shipping and taxes) and any item that meets that threshold must be treated as equipment.
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.
No, the UWIT Technology Recharge Fee cannot be charged to a Federal Award or Federal Flow through Award.
No, the HRP Payroll Modernization Fee cannot be charged to a Federal Award or Federal Flow through Award.
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.
Historically, costs for an IRB review at a single institution by UW’s IRB have been considered an indirect cost covered by UW’s F&A. However, this is changing with the introduction of NIH’s Single IRB policy. Review the UW’s Human Subjects Division website and the NIH IRB website (section I. Costs) for more information.
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.
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 alcohol and any costs associated with the purchase or provision of alcohol is not allowable, except where written sponsor has been received. For more information see the Food section on the PAFC website. Alcohol and related purchases must be made on a Discretionary Budget . Examples of costs that are incurreced for the purpose of the provision of alcohol are alcohol permits, bar "set up" fees, or costs associated with bartending services.
Refer to Spending/Food for more information.
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.
Yes, this will provide good supporting documentation for the number of people that the meal cost covered (determine the cost per participant).