UW Research

FAQs: Financial Supplement

Why don’t I have to report locations of lab space and equipment used for research if working in HESC CORE lab?
No federal funds were involved in the construction of the building housing the CORE lab and only gift money was used to purchase hESC CORE lab equipment. The hESC CORE lab personnel will maintain a record of all the equipment used (i.e. serial numbers) in a central file. Thus, if the hESC CORE facility is the sole site for research activities described in your proposal, the CORE lab has already documented your financial involvement for building and equipment.

How do I ensure that facilities that I use for research involvoing ineligible hESC line(s) or hESC-like line(s) comply w/policy?
If there is any possibility that the facilities were either created and/or renovated using federal funds, the P.I. should ensure that work related to federally approved and non-federally approved hESC lines are accounted for separately, as follows:

• The easiest approach is to conduct the research on each type of line in different rooms;
• If research on both types of lines is commingled in the same room, a facilities survey should be used to assign appropriate portions of the facilities to all functions in the room, including research with federally approved and non-federally approved lines.

Please contact Management Accounting and Analyses (MAA) at 206-543-4990 with questions.

How do I ensure that my lab uses equipment appropriately to comply with federal guidelines?
• Research equipment funded by federal funds may not be used to support research on ineligible hESC lines except if the title to the equipment vests with the University and the grant (i.e., project) has ended and there is no further obligation to the federal government for the use of said equipment. If these conditions apply, the equipment may be used for research on ineligible hESC lines.
• Research equipment funded from non-federal sources may be used to support research on ineligible hESC lines.
• General purpose equipment funded from non-federal sources may be used to support effort on ineligible hESC lines

Is it possible to use equipment purchased with federal money if a time-share system operates?
No. The Federal government has not offered this time-share solution as an option for working with ineligible hESC lines. While they normally permit the sharing of equipment on other research grants as long as it does not interfere with the grant, they have publicly stated that equipment should not be used for research on ineligible hESC lines unless the institution has clear title of the equipment and the grant for which the equipment was acquired has ended. The ‘absence’ of specific language concerning sharing does not constitute approval to do so in light of this statement.

How can I tell if a piece of equipment was purchased with federal funds and, if it was, that title vests with the University?
Contact the Equipment Inventory Office (EIO) or Management Accounting & Analysis (MAA).

How do I ensure that my lab uses supplies appropriately to comply with federal guidelines?
As long your overall budget allocation of supplies represents the overall usage of the eligible hESC lines ersus ineligible hESC lines, then it will be in compliance. Below are specific considerations to take into account when tracking supplies:

• Supplies originally purchased with non-federal sources should be allocated to research on eligible and ineligible lines in accordance with how they are consumed. For example, a lab purchases 100 boxes of pipette tips and charges the costs to a discretionary budget. 40% of the tips are ultimately used for ineligible lines and 60% for eligible lines. The charge to the discretionary budget may be adjusted by transferring 60% of the cost to federal dollars.
• A lab may use a single-purchase mechanism (e.g., a purchase order) to obtain supplies used for both eligible and ineligible lines by splitting the cost of the purchase onto separate budgets at the time of purchase. The percentage of costs charged to each budget on the purchase order must reflect the actual usage of supplies for eligible vs. ineligible lines.
• Supplies purchased with federal funds may not be used for ineligible lines.

What considerations do I need to take into account for other types of costs related to the type of research I’m doing?
• Travel costs related to research entirely on eligible or ineligible lines should be allocated entirely to the benefiting line. Importantly, travel related to research on non-federally approved lines may not be charged to federal funds.
• More commonly, travel to conferences on hESC lines will benefit both eligible and ineligible approved lines. If the travel is funded from non-federal funds, the travel costs should be allocated to research on eligible or ineligible lines in proportion to the effort expended on each line per the time and effort reporting for the traveler.
• Services for research on ineligible lines may not be charged to federal funds.

Why am I required to provide information listed on the Financial Supplement?
The UW and the ESCRO Committee are charged with ensuring that federal funds are not used for hESC reseawrch ineligible for federal funding. The Financial Supplement is a way for ESCRO to captuer and reflect that there is no funding for research involving ineligible hESC lines.