Allowable Expenses on R&D Speedtypes
To be considered allowable, R&D account 1042 must be used for research-related activities. R&D account 1041 must provide a benefit to the institution. Below are examples of allowable and unallowable costs, though not an exhaustive list.
Alcohol - Alcohol may be charged to a 1041 account as long as the event serves an official business purpose.
Continuing Education (non-degree-seeking) - Provide an explanation of the benefit to the university.
Notary Services for university-related items.
Student Relations - examples include thesis binding and thesis defense receptions
Team Building - Provide an attendance sheet and an explanation of the activity. This is not intended to encompass employee birthday parties.
Visas (ex: H1B) - Renewals and expedite fees for employees of the university.
Continuing Education - for the PI and/or PI's staff in an area related to the field of research.
Cell phones may be paid out of an R&D account if invoices are sent directly to the institution and the need is justified.
Computer hardware and software. Reimbursements cannot be made to individuals; payment must go directly to the vendor.
Professional Dues and Journal Subscriptions if addressed to the University.
Meals (catered or in a restaurant) where research is discussed (list of participants and meeting purpose are required). Alcohol to be reimbursed from Fund 1041 only.
General Office Supplies
Parking - Non-employee parking validation and visitor parking (including when KUMC faculty/staff are visitors off-site)
Recruitment - Costs associated with recruitment, such as advertising.
Subject Payments - Subject payments are allowable on both the 1041 and 1042. Note: if payments to human subjects are made, a copy of the consent form must be sent to the accountant handling the PI's portion of the alphabet.
Travel to professional meetings/continuing education/abstract presentations-including registration, ground transportation, hotel and meals.
Unallowable (Personal charges)
"Early-bird" check-in - This is not a requirement for flight and is considered a personal convenience charge.
Employee parking (KU/KUMC parking) - This is a personal expense and should be processed through payroll.
Flowers/Gifts - This is a personal expense