Direct Cost or F & A?

This matrix indicates when selected items of cost will normally be treated as a direct cost (charged to a sponsored account) or an indirect cost (part of F&A costs) under “like” circumstances. Exceptions will be made when a project requires a high demand for particular item and sponsor has approved the proposed budget.

Direct CostsFacilities & Administrative Costs
Salaries & Wages / Fringe Benefits & FICAFaculty, technicians, post docs, research associates and assistants, graduate research assistants and other students performing scientific or technical work.Administrative and clerical positions such as secretaries, budget coordinators, purchasing, and accounting.
Services
  • Consultant’s fees
  • Printing
  • Reprints and page charges
  • Photography and photocopy charges
  • Repairs & Maintenance (related to scientific and technical equipment)
  • Repairs & maintenance (facilities & general purpose equipment)
  • On-campus computer services
Supplies
  • Lab and scientific supplies
  • Chemicals
  • Glassware
  • Field supplies
  • Compressed gases and liquids
  • Radioactive material
  • Software
  • Rare and precious metals and non-precious metals
  • Animals
  • Office supplies
  • Custodial supplies
  • Parts & supplies associated with repair and maintenance of general purpose equipment and facilities
  • Paper
  • Forms
  • Books and reference materials
TravelWhen required to carry out the objectives of the sponsored agreement.When related to administrative activities.
Other Operations
  • Long distance telephone (and fax) charges
  • Lab, scientific and field non-capital equipment
  • Lease / rental of vehicles and other equipment
  • Lease / rental of off-campus facilities
  • Postage (including Federal Express, etc.)
  • Telephone – monthly basic service, installation, repair, and line charges
  • General purpose non-capital equipment (ex. computers costing less than $2500)
  • Utilities
Other
  • Payments to subcontractors
  • Research Participant Incentives
  • Technical and scientific capital equipment
  • Dues / memberships (unless specifically required) in business, professional and technical organizations and subscriptions
  • General purpose capital equipment (ex. computers)


NOTE: This listing is not intended to be inclusive of all items of cost associated with sponsored projects.

Contact ORSP

Office Announcements