![]() Note that any professional licenses for employees should be charged to 690600, Association Dues and Membership Fees. Grant managers should review transactions to ensure appropriate g/ls are used. H1Bs are not permissible in any case to sponsored research funds. Short term visa costs funded by sponsored activities must be charged to 698700.(Charge appropriate G/L account established for Plant and Equipment.) Assessments for the initial construction of specific improvements to Plant and Equipment. ![]() (Charge appropriate asset G/L account established for deferred charges.) Payroll taxes paid on employee's earnings.(Charge appropriate receivables asset G/L account.) Sales and use taxes which are refundable under Duke's educational exemption.This G/L account should be used to record the cost of all taxes, assessments, special permits, fire inspection fees, and license fees (including visas) paid to federal, state, county, and municipal taxing authorities by Duke, EXCEPT for the following: Care should be taken when charging these costs, and the specific agency guidance should be checked prior to charging. Note 2: Due to audits, some sponsors have specifically disallowed charging the costs of meals or refreshments to their awards. Note 1: A meal or food related expense served as part of an approved research function (served to research participants or human subjects) may be classified as 696000. ![]() Use of this General Ledger account on Federally sponsored projects (203, 30x - 34x WBS elements, and 35x - 39x Federal Prime) has specific requirements, see GAP 200.320 Direct Costing on Sponsored Projects. Incidental meals, travel and related costs (such as impromptu project staff meetings) even if accompanied by an agenda, are unallowable unless specifically budgeted, described and approved by the federal sponsor. This includes costs of meals, transportation, rental of facilities, and other items incidental to a planned meeting. In addition to the above, this G/L account is used on federally sponsored projects only if the costs of the meeting and conference - the primary purpose of which is the dissemination of technical information - are allowable. Meals or refreshments that are incidental to and a continuation of the business purpose of the meeting are allowable charges to G/L account 696000. In order for a meeting to be considered "business related", the meeting must be properly planned with a specific agenda and defined business objectives. This G/L account is used to record the cost of holding meetings, symposiums, etc., conducted to further the educational, research, and/or patient care function of Duke. Note 2: A non-meal related expenses, such as cash or goods provided to research participants as an incentive during an approved research function, is classified as 622500 Experimental Subjects and Blood Donors. Note 1: A meal or food related expense served as part of an approved research function (served to research participants or human subjects) is classified as 6960 Meetings: Business Related. Cost associated with alcoholic beverages purchased with business meals must be charged to account 693201.Ĭosts for public relations and social expenses, including alcoholic beverages are not allowable, either directly or indirectly, in support of Federal programs and therefore cannot be charged to Federal grants and/or contracts and indirect costs. Meals of a "casual" nature (i.e., not preplanned, no agenda, or no specific business objectives) should be charged here.įunctions or events that include alcoholic beverages must be charged to account 693201. This account is used to record the cost of (1) all activities for the purpose of public relations, development, fund raising, promotional, etc., (2) all expenses where purpose is entertainment, (3) all expenses related to memberships or dues to social clubs, token gifts, social functions or social hours, recreational activities, seasonal parties, and (4) meals and lodging for visiting dignitaries, officials, etc.
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