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.
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.