Tricky Costs: Where Do I Charge

the Dog Food Town Hall

Marilyn SurbeyME Surbey Consulting, LLC

Atlanta GA(404)932-6200

mesurbey@mesurbeyconsulting.com

P. Dean SurbeyExecutive Associate Dean, Rollins School

of Public HealthEmory University

(405)727-3023psurbey@emory.edu

DIRECT OR INDIRECT COSTS

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.

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.

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

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

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.

LET’S PLAY!

• 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

Gift Certificates/Cards and Cash

Lockable file cabinet and binders/folders

ROUND TWO!

DirectIndirectAllowableUnallowable

Condoms and otherSex Toys

PayPal Deposits

Donations to

Churches

Purchasing a car

Purchasing a car

Cost to hirea driver

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

Dog/Cat Food

Baby sitting

$ Tips for Baggage Handling

Service Agreement for an electron microscope

Batman Costume

PassportVisa to travel to another countryVisa Application Fees Employment Types (H1B, TN, O) – Student/Scholarly Types (J, F)

Document, Document, Document

• Standard Processes for Costing Decisions-Government Regulations-University Policy-University’s Disclosure Statement (DS2)

• Documentation Requirements• Reviewing and Monitoring

QUESTIONS and Comments