1. 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.edu:9013/pls/CNTR/CITWA_EXP.MAIN.PKG.startup

2. 2 Expenditure Types * Entertainment should never be charged to a sponsored award

3. 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 F&A 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. 4 Expenditure Types - Equipment

5. 5 Expenditure Types - Determining Title Sources of Information: Oracle: https://fiji.caltech.edu:9013/pls/CNTRL/CITWA_ POTA_PKG.startup https://fiji.caltech.edu:9013/pls/CNTRL/CITWA_ POTA_PKG.startup Type in award number Double click on ‘award detail’ Scroll down to equipment Award summary Office of Sponsored Research

6. 6 Expenditure Types

7. 7 Expenditure Types Travel

8. 8 Expenditure Types Meetings & Conferences

9. 9 Expenditure Types Participant 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