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Is the cost allowable to a sponsored project? 1) Allowable per OMB A-21 2) Cost is necessary to meet the goals & objectives of the research 3) Cost is reasonable 4) Non-personal in nature. Charge to a Non-Research Account (only if the expense is allowed by University).
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Is the cost allowable to a sponsored project? 1) Allowable per OMB A-21 2) Cost is necessary to meet the goals & objectives of the research 3) Cost is reasonable 4) Non-personal in nature Charge to a Non-Research Account (only if the expense is allowed by University) NO YES Cost can be allocated specifically with one research project? or If the cost benefits more than one project, can it be allocated based on proportional benefit or a reasonable basis? Indirect Charge (Charge to Any Non-Research Account) NO YES NO Is the cost classified as a direct or indirect charge by University accounting practices? Does it qualify as an “unlike” or “unique circumstance”? YES INDIRECT DIRECT Have you documented justification according to this guideline? NO Direct Charge (Charge to the Appropriate Research Account) YES How to Evaluate Costs to Sponsored Projects