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Vanderbilt UniversityGuidelines for Budgeting and Charging Direct Costs on Sponsored Projects (11/15/96)Direct Costs: Availability of FundsE. Availability of FundsIf sponsor funds are available, appropriate direct cost items should be charged to sponsor funds in accordance with the account coding instructions in the following section, "Account Coding". If funds are NOT available and it is determined that the scope of work of the sponsored project cannot be modified to eliminate the need for the item, then the direct cost item should be charged to an appropriate cost share account [Note: internal approvals may be required.] and reflected as a cost of the project, but one borne by Vanderbilt. |
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