What if a scientist is conducting research with both federally fundable and non-federally fundable human embryonic stem cells?
Scientists who receive federal funds and study both federally fundable and non-federally fundable human embryonic stem cells must charge research costs for study of non-federal lines only to non-federal sources of funding. With respect to indirect costs, such as facilities and administrative (F&A) costs, scientists should adhere to the guidelines in OMB Circular A-21. This document describes how to keep budget records so as to prevent federal funds from indirectly supporting research on non-federally fundable human embryonic stem cells.
