Overview
UW Information Technology provides multiple services and resources for Principal Investigators and campus units to support sponsored award research.
UW IT Services for Research - UW Research
These services can be an allowable direct cost on sponsored awards, both federal and non-federal. However, the following guidelines should be followed with respect to charging these services or resources to specific sponsored awards.
Cost Principles
All costs charged to a sponsored award must meet the four Cost Principles and must follow University of Washington policy as established under GIM 23. Most importantly, the cost must benefit the specific research objectives of the award to which the cost is charged, and the cost must be incurred between the start and end dates of the period of performance. A cost is "incurred" during the period of performance if the activity which gives rise to the cost takes place between the start and end date of the grant Worktag.
Four Cost Principles | Post Award Fiscal Compliance
GIM 23 - Sponsored Program Costing Policy - UW Research
Sponsor Approval
It is highly recommended to clearly document and itemize all costs necessary to complete the award objectives in the proposal budget and budget justification. Allowable costs which are included in the proposal of a fully funded award are considered approved by the sponsor.
Approvals | Post Award Fiscal Compliance
Equipment
If the resource or service involves the purchase of a piece of hardware, be aware of sponsor policies regarding the definition of equipment, prior approvals, title, and disposition. Do not assume that any equipment purchased with sponsor funding is the property of the University of Washington.
Equipment | Post Award Fiscal Compliance
Closeout
All costs must be posted to the applicable grant worktag in Workday prior to the Final Action Date. It is the responsibility of the PI and the unit to make any necessary adjustments prior to the Final Action Date to ensure timely submission of the final invoice or financial report to the sponsor by Grant & Contract Accounting.
Closing Your Award | Grant & Contract Accounting
GIM 39 - Closeout of Sponsored Programs - UW Research
Cost Allocation
The cost of the service and/or resource must be allocated to all funding sources in proportion to the benefits received, which includes both sponsored (federal and non-federal) and non-sponsored funding.
It is never allowable to charge an expenditure allocable to one sponsored award to a different sponsored award due to a surplus of funding or a lack thereof.
Cost Allocation | Post Award Fiscal Compliance
Expenditure Timing | Post Award Fiscal Compliance
Cost Allocation Examples
Fact Pattern
A PI purchases 50 hours of computing time which is necessary to complete the research objectives on NSF Award A, which costs $100. NSF Award A has a period of performance of January 1, 2025, to December 31, 2025.
Scenario A
The PI uses all 50 hours of computing time for NSF Award A and performs the computing work from November 1, 2025, to December 15, 2025.
Correct Cost Allocation: $100 charged to NSF Award A.
Scenario B
The PI uses 40 hours (80%) of computing time for NSF Award A and performs the computing work from November 1, 2025, to December 15, 2025. The other ten hours of time were unused.
Correct Cost Allocation: 80% of the cost charged ($80) to NSF Award A.
Scenario C
The PI uses all 50 hours of computing time for NSF Award A and performs the computing work from January 15, 2026, to January 31, 2026.
Correct Cost Allocation: None of the cost of the computing time may be charged to NSF Award A since the cost was incurred after the end date of the period of performance. If more time was needed to complete the work on NSF Award A, the PI must request a No-Cost Extension (NCE).
Scenario D
The PI uses 25 hours of computing time for NSF Award A and 25 hours of computing time for NSF Award B (which has the same period of performance as NSF Award A). The PI performs the computing work between November 1, 2025, and December 15, 2025.
Correct Cost Allocation: 50% of the cost ($50) may be charged to NSF Award A and 50% of the cost ($50) may be charged to NSF Award B.
Scenario E
The same facts as Scenario D except that NSF Award B is fully spent and does not have any funds available to pay for the cost of the computing time.
Correct Cost Allocation: 50% of the cost ($50) may be charged to NSF Award A and 50% of the cost ($50) must be charged to a non-sponsored funding source (Gift, RCR, etc.). The cost allocable to NSF Award B may not be charged to any other sponsored funding source.
Questions
If you have questions regarding the allowability of costs, or allocation of costs to sponsored awards, please reach out to PAFC at gcafco@uw.edu.