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UW School of Dentistry

Clinical Expenses Policy

Subject:                          Allocation of School of Dentistry Clinical Expenses Policy
Effective Date:             8/17/2011
Last Review Date:      8/17/2011

Background and Purpose

To meet audit guidelines and to realize the true costs of running each of our clinics, expenses associated with clinic business must be charged against the appropriate clinic – where the staff or supplies support the business of that particular clinic. This is important to allow the School to know the true costs involved in running each clinic, to avoid one clinic “financially supporting” another, and to avoid the possibility of overpaying incentives to faculty if the FP clinic was not charged appropriately.


This policy applies to all clinic within the UW School of Dentistry.


The School of Dentistry clinic supervisory staff and faculty make every effort to be certain that charges for staff salaries, supplies and equipment are made against the appropriate clinic budget.


  • Each clinic should buy their own supplies and charge to the appropriate clinic budget, or “contract” with central clinical purchasing to buy supplies in bulk to save costs and allocate that cost to the appropriate The School has identified vendors who provide the best pricing to the School and these preferred vendors should be used by all School clinics.
  • If buying in bulk, whether in the clinic or centrally through the School, charges should be allocated based on actual usage.
  • Some supplies cannot be easily split (ie prescription paper, maintenance contracts on shared equipment, smaller office supplies) and these should be split among the clinics as fairly as possible.
  • As much as possible, clinic supplies should be stored in the appropriate clinic – this will aid in the tracking process.
  • Percent effort for shared staff should be monitored, and adjustments made each pay Changes should be made if the adjustment is more than 4 hours. This is especially important if staff “fill in” for another clinic due to staff absences.  It is recommended that clinic staff submit weekly time sheets to the administration, for monitoring and adjusting.

Dean of UW SoD:

Jean Garber, Assistant Dean, Finance and Administration