- Don’t spend dollars you don’t have. Funding must be in the Contract, not just in the Approved Funding Program (AFP) or contract award.
- Spend funding only on the purpose for which it is intended.
- Don’t mix funding sources for projects without documented rationale.
- Do not charge research costs to an indirect budget (except for LDRD); i.e., overhead, organization burden, recharges.
- Have a causal-beneficial relationship between the cost elements of an indirect budget and its corresponding distribution base.
- Maintain consistency in cost distribution over time.
- Use Full Cost Recovery – No Subsidies.
- Record all costs of a project in the accounting period for which services were performed or goods delivered (includes accruing for all appropriate costs in the correct period of performance to that project).
- Transfer costs only if necessary, appropriate, fully documented and justified
(as outlined in the LBNL Resource Adjustment Policy).
- Comply with DOE funding categories and related thresholds (colors of money):
- $500,000 - Capital Equipment
- $2,000,000 - Major Item of Equipment (MIE)
- Less than $10,000,000 - General Plant Project (GPP)
- $10,000,000 or greater - Line Item Construction Projects