Ohio State is in the process of revising websites and program materials to accurately reflect compliance with the law. While this work occurs, language referencing protected class status or other activities prohibited by Ohio Senate Bill 1 may still appear in some places. However, all programs and activities are being administered in compliance with federal and state law.

FAQ: Allowability of Pandemic Related Costs on Sponsored Projects

FAQ – Allowability of Covid-19 Costs on Sponsored Projects

Q: May I charge PPE to a sponsored project?

  • If the nature of the work on the sponsored project required PPE prior to the COVID-19 pandemic (for example, hazmat, biohazards, infectious agents, etc.) then charging PPE is of course allowable as long as they are still necessary to advance the work on the project.
  • Donated PPE. See <link to PPE donations item>.
    • The NIH and NIFA have stated that if project-purchased PPE (or other lab supplies) were donated for clinical or first responder use, the cost of re-purchasing PPE may be charged to the grant.
    • Most other federal agencies, including the NSF, require agency approval or notification to donate PPE; so any PPE donated should either be replaced using non-sponsored fund sources, or the PI should request agency prior/retroactive approval (contact your SPO). If approval is received, the grant can charge the replacement PPE on the grant.
  • Additional (beyond Standard) PPE may be charged to grants if needed to conform with research re-opening requirements AND such costs are being uniformly charged to the benefiting activity (e.g., all sponsored projects and all non-sponsored activities with similar needs are required to cover the cost of such items.) For example, if an experiment requires two individuals to stand within 6 feet of each other, any PPE needed to conduct that experiment would be an appropriate charge to the sponsored project during the re-opening phase even if no PPE for that experiment was considered necessary prior to COVID-19.
  • Additional (beyond Standard) PPE not required to conform with research re-opening requirements (e.g. PPE acquired for the personal preference of the individuals involved) should not be purchased on sponsored funds.
  • Finally, standard allocation expectations still apply for PPE wholly or partially charged to sponsored fund sources, so if PPE charges are made to multiple sponsored projects or to a combination of sponsored projects and institutional fund sources, the cost must be allocated based on proportional benefit.
  • Allowable PPE on sponsored programs does not include hand sanitizer and general cleaning supplies.

Q: How will PPE purchases be handled?

  • The Office of Sponsored Programs (OSP) procurement team has been coordinating with University Purchasing to address concerns regarding the purchase of PPE for research and creative expression activities upon reopening of labs and studios.
  • Each building that reopens will be provided with an initial supply of PPE to enable people to get back to the lab and assess what ongoing supplies are needed.  This initial supply will include:
    • 1 infrared thermometer
    • 3 boxes of Disposable Masks (50 per box)
    • 3 boxes of Nitrile Gloves – (1) Size Small; (1) Size Medium; (1) Size Large -- 100-200 gloves per box
    • 10 – 4oz. Hand Sanitizer Bottles 
  • A building Reopening Coordinator will help to distribute these items to labs throughout the building that are reopening.  Each lab will need to order all PPE and other supplies beyond this initial provision.
  • When placing an order for PPE, please check the item availability through Ohio State’s Stores.  Stores has PPE on hand, and should be used to fulfill these needs internally where possible.  If the item required is not available through Stores, an order may be placed to an external vendor should the charge be allowable and allocable to the project. 
  • Please note: PPE requests may not be able to be fulfilled by external vendors as supplies may be limited. Before placing an order to an external vendor, it might be useful for the lab to reach out to that vendor to see if the item is in stock before taking the time to submit an eRequest only to find out the item isn’t available.  For example, VWR informed OSP that they have general supplies and gloves in stock, but that other PPE items are on allocation from their suppliers so they can only fulfill orders for customers that previously ordered those items from them, which Ohio State has not.  Fisher has required some gloves to be purchased in large quantities, which isn’t practical for individual labs. These examples show that while a lab may see an item as available online, it doesn’t necessarily mean that the order will be fulfilled. If you have questions regarding the availability of an item through an external vendor please contact an OSP Buyer for assistance. 
  • For any additional questions regarding PPE or other lab supplies, please contact your OSP buyer.

Q: Since I am required to work from home as a result of either campus closure or self-isolation, am I able to charge supplies related to telework (e.g., laptop, printer, office supplies, etc.) to a grant? 

  • These types of expenses are considered administrative costs (indirect costs), and generally are not appropriate as a direct cost unless specifically approved by the sponsor. You may wish to talk with your supervisor about your needs in order to be set up to work remotely.