Yes, as long as they are paid from a specific research project. For example, an institutional animal care facility charges extra fees to projects to cover COVID-19-related expenses to clean-up the cages and restart a line would be eligible if the expense is traceable up to the research project’s account.
Transactions do not have to be made in financial systems; however, an invoicing process at the project level must be in place to satisfy the program’s record keeping requirements. This process must be carried out in a transparent fashion so that research project leads are aware of the fees being charged to their project. This invoicing process must show 100% of the fees, even though the costs reimbursed by the program are for up to 75% of these costs.