Does the cost benefit a single grant or a specified group of two or more grants ? ("benefit" - identification of the cost with a single grant or a specified group of grants, specifically and with a high degree of accuracy.)

Does the cost benefit a single grant ? (i.e., can the cost be identified specifically with a particular grant or contract with a high degree of accuracy ?)

Does the cost benefit a single grant ? (i.e., can the cost be identified specifically with the particular grant or contract with a high degree of accuracy ?)

YES (Link to B. Single Grants)

Does the cost benefit a single grant ? (i.e., can the cost be identified specifically with the particular grant or contract with a high degree of accuracy ? )

(A2) Does the cost benefit a single grant ?

YES (B. Single Grants) NO (A5)

(A3) This cost cannot be charged directly to one grant or to a group of grants.

(A5) Does the cost benefit a group of grants in rough but credible proportions that can be determined without undue effort or administrative expenses ?

(B2) Is the cost the salary and related fringe benefits of an administrative or clerical employee ?

YES (B3) NO (B4)

(B3) Does the administrative cost meet all of the following conditions

1. The individual has responsibilities that are specifically associated with the work of the grant ("Specific association" - (Direct Charging Policies - Interim Guidelines: E. Admin. Costs as direct costs: salaries and fringe benefits), and
2. The percentage of the individual's effort and salary assigned to the grant, as reflected in the person's PAR report, is a realistic reflection of their real effort, and
3. The individuals salary and related fringe benefits are specifically included in the agency-approved budget, and
4. The salary supports a major program or activity.

(B4) Is the cost an administrative cost such as office supplies (including research office supplies), postage, local telephone/FAX/data line charges or professional dues, memberships or assessments ?

(B5) Costs can be charged directly to the grant. Document the charge properly.

(B6) Cost cannot be charged directly to the grant.

(B7) Cost should normally be treated as an F&A cost. The cost may be direct-charged only if the cost supports activity that is directly related to the work of the grant, the link between cost and activity is close and clear and the circumstances are unlike the normal circumstances for incurring that cost.

(B8) Cost is a direct charge to the grant. Document the charge properly. PIs/designees signify approval by signing a requisition form, stockroom log, invoice or other initiating document or by using an auditron code. Supporting documents must be kept by the department in accordance with University record retention policy.

(C2) Does the cost benefit a specific group of two or more grants in proportions that can be determined without undue effort or administrative expense ?

(C3) Is the cost the salary and related fringe benefits of an administrative or clerical employee ?

YES (C4) NO (C5)

(C4) Does the administrative cost meet all of the following conditions ?

1. The individual has responsibilities that are specifically associated with the work of the grant (Direct Charging Policies - Interim Guidelines: E. Admin. Costs as direct costs: salaries and fringe benefits), and
2. The percentage of the individual's effort and salary assigned to the grant, as reflected in the person's PAR report, is a realistic reflection of their real effort, and
3. The individuals salary and related fringe benefits are specifically included in the agency-approved budget, and
4. The salary supports a major program or activity.

(C5) Is the cost an administrative cost such as office supplies (including research office supplies), postage, local telephone/FAX/data line charges or professional dues, memberships or assessments ?

(C6) Charge costs directly in a manner that roughly, but plausibly, reflects the proportional distribution of the benefits of the cost.

(C7) Cost cannot be charged directly to the grants.

(C8) Cost should normally be treated as an F&A cost. The cost may be direct-charged only if the cost supports activity that is directly related to the work of the grant, the link between cost and activity is close and clear and the circumstances are unlike the normal circumstances for incurring that cost.

(C9) Cost is a direct charge to the grant. Document the charge properly. PIs/designees signify approval by signing a requisition form, stockroom log, invoice or other initiating document or by using an auditron code. Supporting documents must be kept by the department in accordance with University record retention policy.

(D2) Does the cost benefit a specific group of two or more grants in proportions that can be determined without undue effort or administrative expense ?

YES (C.) NO (D4)

(D3) Have conditions been met to establish "interrelatedness" of the grants ?

YES (D7) NO (D6)

(D4) Does the cost benefit two or more grants in proportions that cannot be determined because of the interrelationship of the work involved and therefore distribution of the cost requires undue effort or administrative expense ?

YES (D3) NO (D5)

(D5) Cost is not a direct charge to the grant.

(D6) Cost is not a direct cost to the grants.

(D7) Is the cost the salary and related fringe benefits of an administrative or clerical employee ?

YES (D11) NO (D8)

(D8) Is the cost an administrative cost such as office supplies (including research office supplies), postage, local telephone/FAX/data line charges or professional dues, memberships or assessments ?

(D9) The interrelated costs may be distributed among the grants in an interrelated group on "any reasonable basis".

(D10) The interrelated cost may be distributed among the grants in an interrelated group on "any reasonable basis".

(D11) Does the administrative cost meet all of the following conditions

1. The individual has responsibilities that are specifically associated with the work of the grant (Direct Charging Policies - Interim Guidelines: E. Admin. Costs as direct costs: salaries and fringe benefits),and
2. The percentage of the individual's effort and salary assigned to the grant, as reflected in the person's PAR report, is a realistic reflection of their real effort, and
3. The individuals salary and related fringe benefits are specifically included in the agency-approved budget, and
4. The salary supports a major program or activity.

(D12) Costs should normally be treated as an F&A cost. The cost may be direct-charged only if the cost supports activity that is directly related to the work of the grant, the link between cost and activity is close and clear and the circumstances are unlike the normal circumstances for incurring that cost.

(D13) Cost is not a direct charge to the grants.