Budget - Materials and Supplies - B05.06

Purpose

This procedure includes general guidelines regarding the costs of materials and supplies cost, including costs of computing devices. Materials and supplies cost, including costs of computing devices charged to federal grants is regulated under the OMB Uniform Guide 2 CFR §200.453 Materials and supplies costs, including costs of computing devices.

Procurement standards for federal awards are regulated under the OMB Uniform Guide 2 CFR §200.317-326.  When procuring property and services under a Federal award, OHIO will follow the same policies and procedures it uses for procurements from its non-Federal funds. OHIO will use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in the Uniform Guide.

Scope

This procedure applies to all sponsored projects subject to OU Policy 19.045 Administering External Grants and Contracts set up as separate accounts in the OHIO Financial Management System (FMS).

Procedure

Refer to the sponsor guidelines for allowability of certain materials and supplies. Materials and supplies costs, including costs of computing devices are included in the budget proposal in the “Supplies” category. 

Refer to the OHIO purchasing guide for proper treatment of these costs.

Questions

Questions regarding this procedure can be sent to orsp@ohio.edu. 

Forms/Templates

Contact your Sponsored Programs Manager for the appropriate budget template

Roles and Responsibilities

OWNER: PI/PD
CONTRIBUTOR: CFAO/BUM, ORSP
APPROVER: Chair, Dean

References

OMB Circular 2 CFR 200.453 Materials and Supplies