ELIGIBLE AND INELIGIBLE COSTS
FOR
CANCER RESEARCH UK GRANTS (POST AWARD MANAGEMENT)
The notes below are for guidance only. Please refer to the CRUK website for up-to-date information. Some grants may have specific eligible and ineligible costs detailed in the award letter.
CRUK introduced revised terms and conditions in April 2009. Grants awarded prior to April 2009 are to be treated under the new terms and conditions, as are the grants awarded after April 2009.
CRUK funding rules post-April 2009
ELIGIBLE COSTS / INELIGIBLE COSTSGENERAL: Directly incurred costs for the specific research which have an auditable trail and were incurred during the period of the grant. / GENERAL: Costs not specifically required for the research project or adequate records do not exist. Directly allocated and indirect costs.
Costs incurred outside the period of the grant.
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Salary costs of all staff, full or part time, who work directly on the project and whose time can be supported by a full auditable trail (time sheets are not required). Salary costs based on the University’s salary scales.
Costs including basic salary, employer’s contributions, national insurance, incremental progression and pay awards.
Merit awards and other enhancements including long service payments and overtime (where permission was sought from CRUK in advance of the award/enhancement)
Examples of posts:
Fellows
Research assistants/technicians
Studentships
Awards are indexed and cash limited therefore cost of living overspends will not be met by CRUK. Any maternity leave payments are to be covered within the cash limited CRUK award, however it is possible to contact CRUK to request a supplement for the maternity leave (although this does not mean that they will necessarily agree). / Salary costs of staff funded by HEFC.
Redundancy or other compensatory payment
Departmental, technical and administrative services unless directly incurred.
Holiday pay (e.g. unused holiday at the end of an employment contract or unused holiday when a member of staff leaves the University’s employment).
Savings made cannot be used to fund merit awards or other enhancements.
No virements to or from fellowship salaries (these are not cash limited, therefore CRUK will honour actual costs).
No virements to or from amount allocated for PI’s salary (without prior permission)
Advertising posts
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Budgets awarded on an annual “use it of lose it” basis. Unspent running expenses budgets cannot be carried forward without prior permission from CRUK.
Materials and consumables required to carry out the research. E.g. laboratory chemicals, reagents, isotopes, peptides, enzymes, antibodies, gases, proteins, cell/tissue/bacterial culture, plasticware and glassware and photographic supplies.
Small equipment (not listed as equipment on the award letter)
VAT where we are not able to claim relief (we can claim relief for most but not all purchases) / Materials and consumables not explicitly relating to the project.
Equipment
Equipment specifically named on the grant application.
An exceptional claim is made to CRUK. Copy supplier invoices will be needed for the claim. CRUK will only pay actual costs up to budget rather than budget. / Equipment not explicitly relating to the project.
Access charges for equipment and facilities
Access charges named in the grant application, based on cost recovery for equipment originally funded by the Trust after initial funding period has ended. Charges can include maintenance of service contracts, running costs, staff time and material and consumables.
Access charge of £2,000 per post per year for access to the Centre’s scientific cores (Genomics; Bioinformatics & Statistical Genetics; Molecular Cytogenetics & Microscopy; Transgenics; IT; Research Computing). / Access charges not named in the application.
Building depreciation in charge-out rates.
Depreciation costs in access charges for equipment and facilities.
Departmental, technical and administrative services in access charges (even where directly incurred).
Animal research costs
Animal research costs where animal use is essential to the project and a budget was awarded for this purpose.
Charge out rates including purchase and maintenance of animals and any experimental procedures, plus appropriate estates costs and cage depreciation costs.
Costs of project licences. / Animal costs not justified in the grant application.
Travel and subsistence
No additional travel budget for conferences, but open virement rules allow funds to be used from savings from other budget headings. / Travel for partners and dependants.
College fees
CRUK will pay actual cost, budget should be adjusted on an annual basis.
Indirects
Indirect costs – non-specific costs charged across all projects that are based on estimates e.g. HR and finance services, library costs
Directly allocated costs
Directly allocated costs – costs of resources used by a project that are shared by other activities and based on estimates (e.g. PI and CoI costs, estates costs)
Other costs
Interest or finance charges