Dr. Greene would like to use funds from two sponsored projects to split the cost of his allowable equipment purchase – Project A and Project B. Project A will receive a 75% benefit from this purchase. Project B will receive a 25% benefit. Can Dr. Greene split the purchase, charging 50% to each grant?
No. In order to charge Project A and Project B 50% each of an item purchased, both projects must receive half the benefit or use of the item. In this case, the amount charged to Project B does not equal the benefit received.
Exception: where scientific equipment was specifically awarded on a single award that will benefit several awards, this type of allocation is not needed