Can lab coats and goggles (and other reusable lab supplies) be charged on Sponsored Project funds?

Answer

While lab/personal safety is critically important to our research community, in accordance with Uniform Guidance (UG) cost principles – 2 CFR 200.403, our current institutional stance for lab coats and goggles is these items cannot be direct charged to a sponsored project.  The challenge with these types of charges is due to the allocation and consistent treatment across campus. Lab coats are often specifically assigned and would be administratively burdensome to track the usage over the various projects the individual may be working on. Similarly, goggles, and other reusable supplies, may be used on various projects. While there may be situations in which it may be straightforward to identify their usage on a specific project, we must handle these costs consistently across campus per Uniform Guidance.  Disposable (single-use) lab supplies such as gloves, shoe-covers, etc. may be directly charged if they directly relate to the scope of work and an allocation methodology can be documented in accordance with the UG cost principles.

In addition, the UIUC Campus Administrative Manual, Personal Protective Equipment (PPE) section, states that “Departments must subsidize the purchase of safety shoes, protective eyewear, respirators, and other personal protective equipment when necessary to protect workers”.  We recommend PI’s work with their department business office to determine the proper source of funds for such PPE needed and/or charges that cannot be directly charged to sponsored projects.