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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 doesn’t 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 Don’t Know, Just Ask!Don’t 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