| Typical Direct and Indirect Costs |
| Direct Costs |
Indirect Costs |
- Salaries & Wages/Fringe Benefits
Faculty, Technicians, Scientists, Research
Assistants, Post-doctoral Associates, Other Programmatic
Personnel (Necessary to accomplish the scope of work of
the project)
- Computers & Software
Scientific and Technical
- Long Distance Telephone Charges
- Equipment
Scientific and Technical
- Maintenance Agreements
Related to Scientific and Technical Equipment
- Participant Support Expenses
- Patient Care Costs
- Animal Care/Vivarium
- Consultant/Professional Services
- Subcontracts
- Human Subject Fees
- Travel
- Materials
Lab Supplies
Chemicals
Medical Supplies
- Tuition/Stipends
|
- Salaries & Wages/Fringe Benefits¹
Clerical and administrative positions such as:
Secretaries, Executive Assistants, Research
Coordinators, Office Personnel, Fiscal Officers,
Accountants, Directors and Vice Presidents
- Office Supplies¹
- Postage¹
- Telephone¹
Equipment
Data Lines
Recurring Installation and Maintenance
- Memberships/Subscriptions¹
- Equipment - General Purpose¹
Office PCs
- Software - General Purpose¹
Microsoft Office Products
Adobe
- Maintenance Agreements
Janitorial Services
Sanitation Services
Repair & Maintenance (buildings, grounds,
equipment, remodeling, etc.)
- Utilities
- Recruitment Travel
|
Note:
Costs normally charged as indirect are charged direct
when:
- There is a functional difference in the work
performed by individuals in the same job
classification
- Size, nature and complexity goes beyond normal
departmental support. Examples: center awards, clinical
trials and multi- disciplinary awards
- The cost is incurred for the sole benefit of a grant
(e.g., mailing a progress report to a sponsor)
- An approved CAS 502 Exception Form must be on file in
the Office of Contracts & Grants along with a copy of
the sponsor approved budget that thoroughly documents the
circumstance for which typical indirect costs are being
charged as direct costs¹.
|
Note:
Costs listed in "Direct" become indirect when they
are for general institutional purposes or support multiple
project/activities, and they cannot be identified with
relative ease and with a high degree of accuracy with those
projects/ activities. |
|
Audit Reports
