Per School of Dental Medicine policies, staff in OCTR complete a Budget Workbook for any clinical trial performed at the School of Dental Medicine (SDM) which accrues any Protocol Induced Costs (PIC) and/or Routine Clinical Care (RC) charges for JDH, UMG or Dental Medicine. A Budget Workbook must be completed prior to a study being submitted to the Institutional Review Board (IRB) for initial review, though a study may be submitted if the Budget Workbook is complete and budget negotiations are ongoing with the sponsor.