Useful Expenditures Types

1
Useful Expenditures Types

• Caltech currently has 309 active expenditure
  types
• Fortunately,119 are for use by Finance only, 16
  are for recharge centers, and 4 are for burden
  expenditures,
• But, that still leaves 170 to choose from.
• For a complete listing go to
• https//fiji.caltech.edu9013/pls/CNTR/CITWA_EXP.M
  AIN.PKG.startup

2
Expenditure Types
Entertainment should never be charged to a
sponsored award
3
Expenditure Types -Supplies

• Allocable or unallocable? Is this the type of
  cost that the Federal Government should be paying
  for either directly (direct charge to an award)
  or indirectly (recovered through the FA rate)?
• Caltech includes costs categorized as supplies
  allocable in the pool of overhead costs that we,
  partially, recover from Federal agencies we
  exclude costs categorized as supplies
  unallocable from that pool of overhead costs
• If in doubt use the front page of the newspaper
  test...

4
Expenditure Types -Equipment
5
Expenditure Types -Determining Title

• Sources of Information
• Oracle https//fiji.caltech.edu9013/pls/CNTRL/CI
  TWA_POTA_PKG.startup
• Type in award number
• Double click on award detail
• Scroll down to equipment
• Award summary
• Office of Sponsored Research

6
Expenditure Types
7
Expenditure TypesTravel
8
Expenditure TypesMeetings Conferences
9
Expenditure TypesParticipant Support Costs

• Why is it important to use the correct
  expenditure type? Because participant support
  costs are overhead free
• Administrative costs such as room rental,
  copying, postage, and clerical services do not
  qualify as Participant Support costs.
• To rebudget funds from participant support cost
  category to another category requires Program
  Officer approval