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.
||Facilities & Administrative Costs
|Salaries & Wages / Fringe Benefits & FICA
||Faculty, 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.
- Consultant’s fees
- 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
- Lab and scientific supplies
- Field supplies
- Compressed gases and liquids
- Radioactive material
- Rare and precious metals and non-precious metals
- Office supplies
- Custodial supplies
- Parts & supplies associated with repair and maintenance of general purpose equipment and facilities
- Books and reference materials
||When required to carry out the objectives of the sponsored agreement.
||When related to administrative activities.
- 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)
- 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.