Miscellaneous Expenses

Materials and Supplies

Standard materials and supplies up to $5,000 may be purchased or charged from sponsored research award funds. The Principal Investigator should follow the supply purchasing procedures established by the Principal Investigator's department or administrative area. Generally, OSP Sponsored Research Manager's do not need to see invoices for materials and supplies under $5,000. However, if the OSP Sponsored Research Manager notice what appears to be an odd expenditure, they may ask the Principal Investigator for information on the expenditure and how it relates to the work on that particular sponsored research award.

Charged Expenditures

In 1995, the Dartmouth College Procurement Services Department initiated a purchasing card system. The system is designed to improve efficiency in processing low dollar value transactions ($500 or less). The Purchasing Card may be used to purchase all non-restricted commodities as described in the Purchasing Card Policy Statement. A Principal Investigator who is interested in using this service should refer to the guidelines and procedures outlined in Purchasing Card Program: Survival Guide for Department Representatives, or contact the Purchasing Card Program Administrator (646-1851).

Expenditures Incurred as Part of a Subaward

Invoices submitted by subaward recipient institutions must be reviewed and signed by Dartmouth's Principal Investigator for that particular award and the OSP Sponsored Research Manager assigned to that particular award before payment is processed.

Travel, Entertainment, and Meals

For a complete description of Dartmouth's Travel Policy and Procedures, please refer to the Travel Office.

The primary responsibility for adherence to these policies rests with the departments and supervisors who are authorizing travel and approving expense reimbursements. Travelers should also bear in mind that government agencies and other observers may perceive certain expenditures as being either excessive or inappropriate in the context of a regulatory audit, an IRS audit, or other similar review of College activities. Thus, moderation and discretion should guide travelers' decisions to incur expenses on the College's behalf.

• The College will only reimburse expenses incurred in connection with College business that are appropriately documented by the employee.
• The basic policy governing travel expenses is that an individual should neither gain nor lose funds in the course of conducting College business.
• The College will not reimburse travelers for expenses that are inherently personal in nature, such as child care, clothing, personal recreation or entertainment, etc. Reimbursable expenses must have a business purpose.
• The College will not reimburse travel expenses that have been or will be reimbursed from any outside sources (other than travel on College-administered sponsored research awards).
• Reimbursement will be on the basis of actual and reasonable expenses incurred for transportation, meals, lodging, and other necessary business expenses. A per diem travel reimbursement allowance is not available for travel by faculty, staff or students, but is allowed for visitors to the Hanover area.
• Travel Expense Vouchers must be approved by the traveler's immediate supervisor or a more senior officer who has the authority to approve such expenditures.
• The College will not provide travel advances or make reimbursements for the travel expenses of spouses who accompany faculty or other employees on College business, except in unusual circumstances which require their presence. These exceptions must be approved in advance and in writing by the President, a Dean, or a Vice-President.