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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'>Hello All Faculty,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'>Please see the extremely important message from Sponsored Projects regarding the purchase of books and subscriptions on Federally Funded Projects.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'>Basically, it is not allowable.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'>Please let me know if you have any questions.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'>Donna-Rae<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><b><span style='font-family:"Euphemia","sans-serif";color:#403152'>Donna-Rae M. Marquez</span></b><b><i><span style='font-family:"Euphemia","sans-serif";color:#403152'><o:p></o:p></span></i></b></p><p class=MsoNormal><b><span style='font-family:"Euphemia","sans-serif";color:#403152'>Manager, Business & Finance</span></b><b><i><span style='font-family:"Euphemia","sans-serif";color:#403152'><o:p></o:p></span></i></b></p><p class=MsoNormal><b><span style='font-family:"Euphemia","sans-serif";color:#403152'>School of Plant Sciences</span></b><b><i><span style='font-family:"Euphemia","sans-serif";color:#403152'><o:p></o:p></span></i></b></p><p class=MsoNormal><b><span style='font-family:"Euphemia","sans-serif";color:#403152'>The University of Arizona </span></b><b><i><span style='font-family:"Euphemia","sans-serif";color:#403152'><o:p></o:p></span></i></b></p><p class=MsoNormal><b><span style='font-family:"Euphemia","sans-serif";color:#403152'>Forbes 303B</span></b><b><i><span style='font-family:"Euphemia","sans-serif";color:#403152'><o:p></o:p></span></i></b></p><p class=MsoNormal><b><span style='font-family:"Euphemia","sans-serif";color:#403152'>Tucson, Arizona 85721</span></b><b><i><span style='font-family:"Euphemia","sans-serif";color:#403152'><o:p></o:p></span></i></b></p><p class=MsoNormal><b><span style='font-family:"Euphemia","sans-serif";color:#403152'>520.621.8689 Telephone</span></b><b><i><span style='font-family:"Euphemia","sans-serif";color:#403152'><o:p></o:p></span></i></b></p><p class=MsoNormal><b><span style='font-family:"Euphemia","sans-serif";color:#403152'>520.621.7186 FAX</span></b><b><i><span style='font-family:"Euphemia","sans-serif";color:#403152'><o:p></o:p></span></i></b></p></div><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> Discussion of Research Administrators' Issues [mailto:RAMTALK@LISTSERV.ARIZONA.EDU] <b>On Behalf Of </b>Liu, Jing - (jingliu)<br><b>Sent:</b> Wednesday, June 22, 2011 3:29 PM<br><b>To:</b> RAMTALK@LISTSERV.ARIZONA.EDU<br><b>Subject:</b> purchase of books and journals on grants and contracts generally not allowed<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Dear PIs and Research Administrators:<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>We noticed some of our proposals are including purchase of books and subscription of journals in the budget. Please be aware that the Federal Government treats these costs as part of our library requisition costs, meaning indirect costs. Therefore, we are not allowed to charge these costs directly to grants and contracts, especially federally sponsored projects.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Only under very limited exceptional circumstances we may be able to justify the direct charge of these costs. Generally, scientific books and journals benefit the overall research work of the people involved in a specific grant project. So, charging these costs to a specific project is not justifiable. In addition, when these books and journals are available via our library system, the Federal agencies expect that we utilize this resource that has been paid via indirect cost rates. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Please do NOT budget books and journals unless there is an exceptional circumstance. For example, the nature of the project requires each participant of the project to have a copy of certain book or manual and our library system does not provide this book or does not have sufficient copies for checkout, etc.. The budget justification needs to explain the specific and exclusive benefit of the purchase to the project and to state if items are available or not via our library systems. If it’s available, why the library system is not sufficient for the project needs.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>We have to reject weak justifications because they increase the audit risk for the entire university. The Federal agencies are clear that an item budgeted and awarded does not guarantee the item is allowable per OMB Circular A-21. We may still need to remove the costs even some items are listed in the budget and approved by the granting agencies.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks for your attention. Please contact your Pre-award administrator if you have questions about the budget. If you have further questions about the allowability of books and journals, please contact me directly.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jing<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>Jing Liu, CPA<br>Manager, Sponsored Projects Quality Assurance<br>Sponsored Projects Services<br>The University of Arizona<br>PO Box 3308<br>Tucson, AZ 85722-3308<br>(520) 626-6442<br>Fax: (520) 626-4137</span><o:p></o:p></p></div></body></html>