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Tricky Costs: Where Do I Charge the Dog Food

Tricky Costs: Where Do I Charge the Dog Food. Town Hall. Marilyn Surbey ME Surbey Consulting, LLC Atlanta GA 932-6200 mesurbey@mesurbeyconsulting.com P. Dean Surbey Executive Associate Dean, Rollins School of Public Health Emory University 727-3023 psurbey@emory.edu.

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Tricky Costs: Where Do I Charge the Dog Food

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  1. Tricky Costs: Where Do I Charge the Dog Food Town Hall

  2. Marilyn Surbey • ME Surbey Consulting, LLC • Atlanta GA • 932-6200 • mesurbey@mesurbeyconsulting.com • P. Dean Surbey • Executive Associate Dean, Rollins School of Public Health • Emory University • 727-3023 • psurbey@emory.edu

  3. DIRECT OR INDIRECT COSTS

  4. DIRECT OR INDIRECT COSTS • Direct Costs can be specifically identified with a particular cost objective (a particular award, project service, or other activity). • Indirect Costs that are incurred for common or joint objectives and cannot be readily identified with a particular final cost.

  5. DIRECT OR INDIRECT COSTS • Direct Costs can be specifically identified with a particular cost objective (a particular award, project service, or other activity). • Indirect Costs that are incurred for common or joint objectives and cannot be readily identified with a particular final cost.

  6. Indirect Costs include accounting, human resources, executive management, utilities, maintenance, depreciation on buildings and equipment, libraries, etc.

  7. Some expenses can be direct or indirect costs depending on usage.

  8. Allowability • Allowable - Expense that can be charged either as a direct or indirect cost under the applicable cost principles. Examples are salaries, depreciation, plant operations, travel etc. • Unallowable – Expense that cannot be charged either as a direct cost under the applicable cost principles.

  9. LET’S PLAY!

  10.  Computers/iPads and related peripherals (printers, monitors) • Runs a piece of scientific equipment for grant • Desktop computer used for grants • Collects survey data for grant

  11. Gift Certificates/Cards and Cash

  12. Lockable file cabinet and binders/folders

  13. Direct Indirect Allowable Unallowable ROUND TWO!

  14. Condoms and other Sex Toys

  15. PayPal Deposits

  16. Donations to Churches

  17. Purchasing a car Purchasing a car

  18. Cost to hire a driver

  19. New business clothes because the airline lost your suitcase and you only have shorts and flip flops

  20. Dog/Cat Food

  21. Baby sitting

  22. $ Tips for Baggage Handling

  23. Service Agreement for an electron microscope

  24. Batman Costume

  25. Passport Visa to travel to another country Visa Application Fees Employment Types (H1B, TN, O) – Student/Scholarly Types (J, F)

  26. Document, Document, Document • Standard Processes for Costing Decisions -Government Regulations -University Policy -University’s Disclosure Statement (DS2) • Documentation Requirements • Reviewing and Monitoring

  27. QUESTIONS and Comments

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