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Clarifies responsibility for discretionary accounts associated research and allowable expenditures with these funds.
Discretionary Accounts associated with research are established and maintained within the individual schools of Dartmouth College for the purpose of supporting scholarly activities and promoting research. These accounts may have different names in accordance with school practice. This policy will refer to Discretionary Accounts, which should be interpreted as being inclusive of all such accounts. Even though an individual is given decision-making authority for the expenditure of funds, these are College funds and should be used to further the mission of the institution.
Anyone to whom discretionary funds are assigned and the designated financial administrator must ensure that expenses charged to Discretionary Accounts are legitimate Dartmouth College business expenses (See "Examples of Eligible Expenditures" below). If there is any question about the propriety of paying an expense from a Discretionary Account, the individual and/or the budget administrator must seek approval from the appropriate fiscal officer and/or academic dean. If further clarification is needed, the matter will be referred to the Provost. Research supported by discretionary funds must follo College policies for sponsored research, for example IRB review for work that involves human subjects, and all environmental laws and regulations.
Discretionary accounts are derived from a variety of sources, including internal College accounts and unrestricted external sources. Sources may include, but are not limited to:
ONLY DARTMOUTH BUSINESS EXPENSES CAN BE PAID WITH DISCRETIONARY ACCOUNT FUNDS
DISCRETIONARY ACCOUNT FUNDS ARE COLLEGE FUNDS