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Shared Facilities and Equipment Guidelines
Sharing research equipment and facilities is encouraged as an effective use of resources. A fee may be charged to defray costs associated with ongoing purchases and maintenance.
The fees resulting from shared facilities/equipment must be a direct cost of the research program for which the funds were received. This ensures that the fees comply with University and Tri-Council guidelines. Internal revenue and expenditure account codes have been created to capture these types of transactions:
| 401172 |
Shared facility and equipment internal revenue |
| 502172 |
Shared facility and equipment fees |
User fees must be authorized by the project holder
On a yearly basis, each researcher voluntarily determines whether to use shared resources, thereby incurring the shared facility and equipment fee. As they would with other transactions, researchers determine whether the user fee is:
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necessary—a direct expense of their research program
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proportionate to the level of use of the shared facilities and equipment
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incurred within the legal agreement/grant period
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afforded by the sponsor’s award amount
The user fee may be charged by invoice or journal voucher and should be authorized by the project holder or their delegate. The charge must be accompanied by supporting documentation indicating the exact amount, and the method of calculation or attribution.
Shared facilities and equipment fees are based upon:
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usage that is measured, documented, and then billed, or
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cost recovery for documented purchases and ongoing expenses
Fees collected are primarily intended to recover costs
(i.e. not to generate revenue)
Indirect and other ineligible costs
The following costs are considered to be indirect costs and are ineligible expenses for any Tri-Council research project:
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Services such as heat, light, water, insurance, compressed air, distilled water, vacuums and janitorial services supplied to all laboratories in a research facility
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Office equipment and supplies such as fax machines, photocopiers, telephones etc.
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Costs of construction, renovation or rental of laboratories or supporting facilities
Reference
Refer to UAPPOL documentation on Signing Authority and Approval Procedure; and Signing Authority & Delegation Policy & Procedure.
Information from the harmonized guidelines in the most recent Program Guide for Professors, in the section “Use of Grant Funds,” is the source of this information. (April 18, 2005)
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