Direct vs Indirect Cost Matrix
There are costs associated with implementing a sponsored project that are program specific, and general costs incurred by the university for the administration of the program. For administrative and accounting purposes these costs are grouped into two categories - direct and indirect. Some costs, however, are not discretely direct or indirect and may appear in either category, depending on the circumstances.
General Criteria for the Treatment of Costs
This matrix indicates when a particular cost is normally charged directly or indirectly to sponsored agreements. This listing provides examples of costs most commonly associated with sponsored agreements. It is not intended to be all inclusive.
| Direct Costs (Charged to the sponsored agreement) | Indirect costs or Facilities and Administrative costs (Not charged to the sponsored agreement) | |
|---|---|---|
| Salaries & Wages with Fringe Benefits | Faculty, technicians, research associates and assistants (including graduate research assistants and other students performing scientfic or technical work), postdoctoral associates and other technical and programmatic personnel that are necessary to meet the goals of the project. | Administrative and clerical positions, such as secretaries, accountants, office personnel (including student workers), purchasing agents and buyers, administrative activities of directors and assistant and associate directors, executive assistants, and other administrators. |
| Travel | Required to carry out the objectives of the sponsored agreement | Related to administrative activities |
| Supplies |
Lab and scientific supplies Chemicals/Radioactive material Glassware Field supplies Compressed gases and liquids Animals Software Rare and precious metals and nonprecious metals |
Office supplies Custodial supplies Parts and supplies associated with repair and mantenance of general purpose equipment and facilities Paper Forms Books and reference materials |
| Information & Communication |
Printing: normally indirect unless the specific requirements of a particular project scope clearly indicates a need for a volume of costs beyond routine Photocopy charges: normally indirect unless the specific requirements of a particular project scope clearly indicates a need for a volume of costs beyond routine Telephone long distance (project specific) Postage: normally indirect unless the specific requirements of a particular project scope clearly indicates a need for a volume of costs beyond routine. Example: mass mailing Advertisement: recruitment of personnel approved for a specific project, recruit- ment of research subjects Reprints and page charges Photography |
Printing Photocopy charges Telephone - basic service, installation, repair, and line charges (including ATS, WATS, and fax) Cellular Postage (including Federal Express, etc.) Public relations General Advertising Dues/memberships ( other than those specifically required) in business, professional and technical organizations Subscriptions |
| Repaires & Maintenance & Operations |
Repairs and maintenance (related to scientific and technical equipment) Lease/rental of vehicles and other equipment Lease/rental of off-campus facilities |
Repairs and maintenance (facilities and general purpose equipment) Utilites |
| Miscellaneous |
Participant expenses and student/trainee noncompensatory support (training grants) Subject Payments Subawards Consultant's fees |
Legal and financial services Insurance fines and penalties (including library fines) |
| Equipment |
Lab, scientific, and field noncapital equipment Technical and scientific capital equipment |
General purpose noncapital equipment (includes computer and electronic devices) General purpose capital equipment |