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Cost Allocation Procedures

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Cost Allocation Procedures

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    1. Cost Allocation Procedures Department of Pathology May 2008

    2. Purpose PIs and their staff must stay within the spending guidelines of the University of Florida and their granting agencies, i.e. NIH, JDRF, etc.

    3. Facts We currently manage approximately 100 grants from varying sponsored agencies We want to avoid auditors and sending back millions of dollars plus interest to sponsoring agencies Cost Transfers are a major trigger for auditors How can we better manage our cost allocations?

    4. Current Issues Lab Supplies Animals Travel

    5. Lab Supplies WHAT NOT TO DO: Pay for those culture plates on the grant that has the most money Pay for those ELISA kits on the grant that is ending soon so I can spend it down Pay for those latex gloves from grant A, because the grant they are supposed to be paid from doesnt have enough money

    6. Lab Supplies WHAT YOU SHOULD DO: Pay for those culture plates from grant A, because that is the project we used them for Pay for those ELISA kits from Grant A this time, because last month we paid for them from Grant B Pay for those latex gloves 50% from grant A and 50% from grant B, because that is how we used them

    7. Animals WHAT NOT TO DO: Pay animal invoice from a grant that does NOT have an IACUC Pay animal invoice from a grant whose IACUC protocol # does not match protocol # on animal invoice

    8. Animals What you need to know What grant has an IACUC Locate your protocol # on your NOA Become familiar with ACS and how they bill Review your monthly burn sheets

    9. Travel Does my grant have travel budgeted? If so, how much money do I have to travel? Is the budgeted travel money for a specific meeting only? Is the budgeted travel money for the PI only?

    10. Training your Lab Personnel Awareness Communication Education Quarterly Review

    11. If You Dont Know, Just Ask! Dont Assume Anything Sarah Kazlauskas ext. 85691 farmers@pathology.ufl.edu Ann Farmer ext. 85693 farmer@pathology.ufl.edu Christy Popp ext. 85678 popp@pathology.ufl.edu Cindy Bevis 265-7977

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