Although, it is too early to know if, or when, any COVID-19 expenses will be reimbursed by state or federal government, the North Dakota University System (NDUS) has advised us to report expenses. NDUS and UND have established a program number in PeopleSoft to assist in tracking additional/unavoidable COVID-19 expenses. To identify additional/unavoidable expenses, ask this question, “If we had never heard of COVID-19, would we still have this expense”? The program number is 0COVD (note the first character is a zero).
If additional/unavoidable costs directly related to the COVID-19 outbreak are being incurred, use program number 0COVD to record the expense.
Examples of additional expenses are:
- Equipment (e.g. computers, facilities personal protection equipment, etc.)
- Supplies (e.g. plastic gloves, sanitizer stands and refills, etc.)
- Additional Technology Costs (e.g. setup for additional online services for teaching/student services)
- Additional Personnel Costs (e.g. campus security overtime)
- Additional contractual services beyond the current scope
- Additional Marketing/Advertising
- Non-refundable costs related to canceled events and travel
- Refunds/credits to students accounts directly related to the COVID-19 outbreak
Regular operational expenses should not be coded to this program code.
Departments and colleges are expected to pay for these additional costs from their own operating budgets. Even if the expense is unavoidable, the expense may not be allowable on a sponsored project. Contact Grants & Contracts for guidance.
Documentation should be included with each expense that substantiates the purpose of the expense such as:
- Preventive and responsive measures to protect health and life safety of campus community (required vs. voluntary measures, housing and feeding students)
- Maintenance and continuity of essential campus services, specifically those that serve the educational and research mission
This information should be included when making a purchase with a UND Purchasing Card, Jaggaer Procure-to-Pay or submitting the expense through Perceptive Content or the PeopleSoft Travel & Expense module. This guidance is for additional unavoidable expenses. We will be issuing further guidance on tracking COVID-19 related expenses that are not an increase in costs. Examples include:
- Employee time is being spent working on ways the campus will manage the COVID-19 outbreak
- Existing equipment being used at a much greater rate than if in normal operations
Sharon Loiland, Controller