Sch Appendix FGuidelines for the Evaluation of the Adequacy of Partner Organisation In-kind Contributions

Appendix F – Guidelines for the Evaluation of the Adequacy of Partner Organisation In-kind Contributions

F1 Underlying Principles and Practical Considerations

F1.1 Appendix E describes the requirements for both cash and in-kind contributions by Partner Organisations. This appendix contains guidelines to be used in determining the value of in-kind Partner Organisation contributions.

F1.2 The primary objectives in examining Partner Organisation in-kind contributions are to ensure that the available support is adequate for the successful completion of the project and that the Partner Organisation contribution is in accordance with the budget, aims and research plan contained in the Proposal.

F1.3 In-kind contributions that are shown to be essential and central to the conduct of the project are given full recognition in evaluating the total value of the contributions (cash and in-kind). The onus is on the Administering Organisation to establish the merit of the case for recognition of the level and extent of the in-kind contribution. As a general rule, the value of in-kind contributions should reflect current market values.

F1.4 In-kind contributions to a project may include scientific liaison and management, direct technical support, or unique access to reagents or equipment.

F1.5 Corporate membership or subscription fees in industrial consortia do not qualify as Partner Organisation contributions but the allocation of designated research funds, together with the identification of the linkages between the member and the project, does qualify.

F2 Guidelines for Recognising In-kind Budget Items in Partner Organisation Contributions

 This list is not all-inclusive.

 

• In-kind Category Accepted Not Accepted

• Access to unique databases Incremental costs of access Cost of collecting thedatabase

• Analytical and other services Internal rates Commercial rates

• Incremental cost of providing service

• Equipment Contributed – Used- fair market value- company book value- price for internal transfers List price or discounted list priceRental equivalents exceeding accepted values had the equipment been donated or sold

• Contributed - New- selling price to most favoured customer (if stock item)- cost of manufacture (if one of a kind)- cost of purchase Development costs

• In-kind Category Accepted Not Accepted

• Equipment (continued) Lent- rental equivalent based on depreciation- rental rate equivalent to highest-volume user