- 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 (color of money)
$50K - Capital Equipment
$5M - General Plant Project (GPP)
$2M - Major Item of Equipment (MIE)