Auditors scrutinize meal purchases because they can include unallowable costs such as alcohol and/or per meal costs over the per diem allocation. Provision of an itemized receipt will provide proof of the cost allowability.

For a single Award, where the controlled substance(s) 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) 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, the annual license fee should be treated as an F&A cost.

This type of expense is not allowable. According to CFR 200.434 Contributions and donations: Costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable.

Federal agencies have different requirements. Some agencies may require the same level of effort as was proposed during the original term of the award, but others will not. For instance, NIH currently only requires a “measurable” level of effort for the PI and other key personnel during the term of the award, including any NCE periods. NSF takes a different view and assumes that the originally proposed effort will be spread over the entire award period, including any NCE periods.

Yes. For more information, see PAFC's web page on Institutional Allowance.

Verification, by either email 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 services
—Other itemized list of goods or services signed by a responsible individual

The value (cost) of the unused gift cards should be refunded to the sponsored award, since the gift cards were not used. The cost should be transferred to a non-sponsored award budget. The gift cards may then be used in accordance with the requirements of the funding source the cost of the gift cards was transferred to. For example, if the cost of the gift cards was transferred to a department budget, the gift cards should be used in accordance with the requirements or guidelines of the department budget.