UNIVERSITY OF NEWCASTLE GUIDELINES FOR EXPENDITURE OF ARC FUNDS
INTRODUCTION
As your Administering Organisation, the University of Newcastle enters into an agreement with the ARC to
administer your research grant and comply with the conditions of the agreement. As a Chief Investigator (CI), you
are responsible for complying with the University’s administrative processes which have been set up to ensure the
obligations of the funding agreement are met, as well as complying with the ARC funding agreement.
This information has been drawn from the ARC's General list of Non-allowable items to be purchased with ARC
funds. It is stressed that it is not comprehensive and that some items will not be relevant for some
schemes/rounds. Therefore reference should always be made back to the relevant Funding Rules and/or
F u n d in g Agreement that relate to the awarded year. If further assistance is required then clarification should be
sought from Research Services (RS).
WHAT BUDGET ITEMS ARE SUPPORTED BY THE ARC?
Even though ARC budgets are provided on a one-line basis for the majority of research funding schemes, the ARC
still requires that expenditure is in accordance with the application budget and that the Scheme rules are adhered
to. Expenditure must not exceed category totals (eg. Personnel, Travel etc) as per the submitted application
budget over the life of the grant.
Should you need to increase the budget for a category or significantly change budget items requested, contact
Research Services for advice regarding whether or not a Variation of the Funding Agreement (VFA) is required.
Please note that the ARC will only accept VFAs submitted by RS.
VARIATION TO FUNDING AGREEMENT
Expenditure of ARC funds must be in accordance with the broad structure of the budget detailed in the original
project application, or the revised budget approved by the ARC. ARC approval must be sought, via a Variation of
Funding of Agreement (VFA) if you wish to make significant changes to the way in which ARC funds are expended.
The Lead CI should notify Research Services if a budget variation is required. RS can assist with compiling the
relevant documentation for the ARC. Please note that requirements for variations can change from year to
year. This is a formal process requiring full documentation and often requiring written authorisation from all
parties involved in the variation (all CIs/fellows/PIs/Partner Orgs/Collaborating Orgs). RS will advise the lead CI
what is required at the time of notification and will assist in compiling relevant documentation, arranging
signatures and submission to the ARC.
Note: Please note that the ARC can take several weeks to process requests and the expenditure should not occur
prior to the ARC approval.
WHAT BUDGET ITEMS ARE NOT SUPPORTED BY THE ARC?
On the following pages, you will find the ARC’s General list of Non-allowable items to be purchased with ARC
funds with the UoN Account Codes included for each non-allowable item. Please note that this is a general
indicator of the non-allowable items across all ARC schemes and some items will not be relevant for some select
schemes/rounds. Please always refer to the specific ARC Funding Rules and/or Funding Agreement that relates to
the funds awarded for confirmation on the full range of items allowed/not allowed. If further assistance is
required then clarification should be sought from Research Services (RS).
General list of Non-allowable items to be purchased with ARC funds
ITEM
Basic facilities
Access to workshop services
Access to a basic library collection
Access to film or music editing facilities
Accommodation (laboratory and office space)
Provision of basic computer facilities and standard
software e.g. laptops, iPads, tablets.
UoN Account Code
Comments
5225 – Contract Research
5281 – Other Services
5114 – Library Materials
52XX – Consultants codes
5711 – Furniture & Fittings
5701 – Minor Equipment
< $5,000
5751 – Research
Equipment
The ARC does not permit
expenditure on accommodation.
Laboratory and office spaces must
be suitably equipped and furnished
by the Administering Organisation.
5701 – Minor Equipment
< $5,000
5751 – Research
Equipment
5703 – Attractive Items
5731 – Hardware
Maintenance and Service
Computing equipment should be
specialised and required for the
completion of the project. The
ARC does not allow expenditure on
desktops and standard computing
including for RAs, students etc.
This includes mobile computing
such as laptops, iPads, etc.
5732 – Software
Maintenance & Licence
Fees
Software must be specialised and
not something normally provided by
UoN (e.g. Microsoft Office, &
Adobe etc, are already provided by
UoN).
Standard reference materials or funds for abstracting
services
511X – Library
consumables
Web hosting
Web development
Use of photocopiers, telephones, mail, fax, email and
internet services
52XX – Consultants Codes
52XX – Consultants codes
510X – Office
The ARC does not permit
Consumables codes
expenditure on the use of
photocopiers or mail.
562X – Communications
codes
The ARC does not permit
expenditure on the use of
telephones, fax, email or internet
services.
5704 – Mobile Phone
Purchases
5626 – Mobile Phone
Charges
The ARC does not permit
expenditure on telephones.
5034 – Membership
Subscriptions
The ARC does not permit
expenditure on professional
membership fees.
Professional development courses
503X – Staff Training &
Development
The ARC only allows training costs
essential to the Project.
Fees for patent application and maintenance
Equipment for live music or drama performances
5258 – Application Fees
5702 – Minor Audio-Visual
Equipment < $5,000
Costs not directly related to research or the Project
Professional membership fees
ITEM
UoN Account Code
Visas
5035 – External
Conferences/Seminars
531X – Travel International
Comments
5853 – Visitor Related
Relocation costs - including student accommodation
and travel
530X – Travel Domestic
531X – Travel International
5401 – Student Grants
Costs of dependents
5035 – External
Conferences/Seminars
530X – Travel Domestic
531X – Travel International
5853 – Visitor Related
Entertainment costs
527X – Entertainment
5455 – Student
Meal/Entertainment
The ARC does not permit
expenditure on general catering for
meetings, workshops,
conferences, etc. Catering, where
relevant to the project, such as
providing food for participants in a
study/focus group/survey etc. or
where food itself is a part of the
research is allowed.
Hospitality costs
527X – Entertainment
5455 – Student
Meal/Entertainment
The ARC does not permit
expenditure on general catering for
meetings, workshops,
conferences, etc. Catering, where
relevant to the project, such as
providing food for participants in a
study/focus group/survey etc. or
where food itself is a part of the
research is allowed.
Insurance – including student health insurance
5406 – Worldcover Health
Cover (students)
5245 - Insurance
5853 – Visitor Related
Other indirect costs e.g. reimbursement for student set 5401 – Student Grants
up costs
5405 – PG Students
Reimburse Expense
Mobile phones (purchase and call charges)
5704 – Mobile Phone
Purchases
5626 – Mobile Phone
Charges
Hosting of seminars, conferences and other similar
activities
5033 – Internal
Conferences / Seminars
5264 – Exhibitions,
displays, promotions
The ARC does not permit
expenditure on telephones.
ITEM
UoN Account Code
Capital works and general infrastructure costs
Bench fees or similar laboratory access fees
Descriptive data compilations, catalogues or
bibliographies
5281 – Other Services
5114 – Library Materials
Comments
Compilation of data, computer programs, research tools 570X - Equipment Codes
and aids
5751 – Research
Equipment
Materials for outreach programs and teaching materials 5112 – Books,
subscriptions, periodicals
5114 – Library Materials
Salaries and/or on costs, in whole or in part
for CIs, PIs, Hub/Centre Directors, support
staff, and advisory committees
501X – Employee Related
Expenses
502X – Employee
Salary Package
710X – On-going and
Fixed Term Academic
7102 – Casual Academic
717X – Academic Senior
executive
720X – Ongoing & Fixed
Term Admin
7202 – Casual Admin
727X – Admin Senior
Executive
Publication costs
5103 - Printing
Special Studies Programs
7110 – OSPRO Allow
7114 – Overseas Travel
allowance
7115 – LAFHA (living
away from home allow)
Research Support for Partner Investigators (apart
from short-term project support for investigators
visiting from overseas and domestic and international
travel associated with a project)
530X – Travel Domestic
531X – Travel
International
5853 – Visitor Related
Fee-for-service costs (where the Project does not
lead to capability building or development of the
research infrastructure)
Teaching and/or teaching relief
52XX – Consultant
codes
Activities leading solely to the creation or performance
of a work of art (visual, musical, performance design,
etc)
5223 – Contract Teaching
7102 – Casual Academic
5281 – Other Services
Salary support must be at an
appropriate salary level for the
Administering Organisation. The
ARC funding includes a 28-30%
loading to contribute to salaryrelated on-costs, including
payroll tax, workers’
compensation, leave loading,
long-service leave, noncontributory and contributory
superannuation. The 28-30%
loading excludes items such as
extended leave and severance
pay.
Scheme specific Non-allowable items to be purchased with ARC funds
ITEM
LIEF SPECIFIC NON-ALLOWABLES
Standard refurbishment costs of a laboratory (LE15 to
LE16 specific)
UoN Account Code
Costs of accommodation associated with the proposed
research infrastructure (LE14 to LE16 specific)
558X – Building lease,
rental, venue hire
Rental Accommodation (LE12 to LE13 specific)
558X – Building lease,
rental, venue hire
Travel costs associated with use of the proposed
research infrastructure
FUTURE FELLOWHIPS SPECIFIC NON-ALLOWABLES
Costs of accommodation associated with the proposed
research infrastructure (does not occur in FT09)
530X – Travel Domestic
Stipends for Postgraduate students (does not occur in
FT15)
Research support for other investigators (FT) (does not
occur in FT10, FT12 & FT15)
Travel costs not directly approved by the ARC (FT09 to
FT10 specific)
Construction and refurbishment (FT09 to FT12 specific)
55XX – Property &
Maintenance codes
5302 – Domestic
Accommodation
5312 – International
Accommodation
5401 – Student Grants
71XX – Academic Salaries
72XX – Admin Salaries
530X – Travel Domestic
531X – Travel International
5035 – External
Conferences/Seminars
55XX – Property &
Maintenance codes
LAUREATE FELLOWSHIPS 2010 to 2013 (FL10 – FL13) SPECIFIC NON-ALLOWABLES
Advertising and appointment costs
50XX – Recruitment codes
SRI (SYNC & SCIENCE AND LEARNING) SPECIFIC NON-ALLOWABLES
5261 – Advertising &
Public relations and marketing initiatives
Direct development of the products and other
commercialisation activities
CENTRES OF EXCELLENCE SPECIFIC NON-ALLOWABLES
Direct development of the products and other
commercialisation activities
Investigations that are more appropriately undertaken
by way of a consultancy
Publicity
5264 – Exhibitions,
Displays, Promotions
52XX – Consultants codes
52XX – Consultants codes
52XX – Consultants codes
LINKAGE PROJECTS 2008 (LP08) SPECIFIC NON-ALLOWABLES
Computer Facilities for molecular analysis
5731 – Hardware
Maintenance & Service
5732 – Software
Maintenance & Licence
Fees
5751 – Research
Equipment
ITTC 2013 (IC13) SPECIFIC NON-ALLOWABLES
Domestic or international travel costs for Training
Centre Directors, CIs or PIs
530X – Travel Domestic
531X – Travel International
Comments