Finance Guidance
Attributing the costs of R&D is complex. The AcoRD guidance provides a framework for the NHS and its partners to identify, recover and attribute the costs of health and social care R&D (AcoRD), in a transparent, and consistent manner. The AcoRD guidance clarifies the distinction between the three categories of costs associated with non-commercial research studies:
Research Costs
NHS Support Costs
Treatment Costs
Research costs are met from the grant, NHS support costs are met from the Research Networks but treatment costs need to be met from NHS budget. There is no ring-fenced budget for treatment costs so these involved negotiation with providers and/or commissioners.
The AcoRD guidance includes 3 sections:
Main section that covers the background, principles and attribution process.
Annex A provides an Exemplar list of activities and where they should be attributed.
Annex B provides a set of Frequently Asked Questions (FAQs).
The AcoRD guidance focuses on why an activity takes place rather than where or by whom. More information can be found here.
The general advice is to discuss costing at an early stage with Clinical Research Network CRN:Eastern colleague (Nicola Ward and Paloma Amigo, Study Delivery Officer e:paloma.amigo@nihr.ac.uk and nicola.ward@nihr.ac.uk and your local NHS R&D office (R&D Manager Alex Phillips Email: alexander.phillips3@nhs.net)
Note for Grants
Researchers are advised to liaise with Nicola Ward or Paloma Amigo on service support costs before grant submission.
A costing template will help with attribution of costs. This is critically important for Association of Medical Research Charity funded studies as Annex A type B costs will draw on CRN resources.
Treatment costs
If the study involves excess treatment costs (primary care intervention), please complete the following template ETC Checklist for Commissioners
Associated documents