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hi this is Sam Westcott from Childrens Hospital Los Angeles Im just here today to tell you about making sure that you identify costs correctly when youre applying them to a grant its really important because if you miss identify costs it can cause problems all the way through the entire course of the grant and can cost you money on the back end one of the ways you need to look at things is whether that something is coded as a salary versus a stipend if something is coded as salary generally the fringe benefit rates and all of the other rates that are bound and attached to your salary get attached to the salary costs if somebody is on a stipend its generally on a fellowship and the fringe benefits are generally either paid directly or they dont apply if you have somebody coated on a stipend pay rate on us when it should be a salary or on a salary when it should be a stipend it can create huge amounts of problems and can cause you to do cause transfers which puts you at greater ris