Direct Charging Sponsored Projects and Unallowable Costs
Policy Number: 3349‐20‐15
Effective Date: 05/01/2017
Responsible Department: Grants Accounting
Applies To: All University Employees, Students
Guidance for Direct Charging Select Items of Cost
The following items are typical items of cost that may be directly charged to Sponsored Programs:
- Personnel—faculty, staff and students devoting effort to a Sponsored Program.
- Fringe Benefits—associated fringe benefits, charged based on a calculated fringe benefit rate.
- Supplies—items used in the Sponsored Program (e.g. pipettes, reagents, etc.).
- Travel Costs—cost associated with project staff traveling to conferences, meetings or off‐campus work sites to discuss research, disseminate project related information, learn new research techniques, or carry out project‐related tasks.
- Equipment—items costing more than $5,000 that are used on the project;some sponsors require prior approval to purchase equipment using Sponsored Program funds.
- Equipment Maintenance Contracts—the costs of service contracts for equipment used in Sponsored Programs, prorate to reflect the project period.
- Independent Contractors—outside services or people who assist with a project‐related task.
- Sub recipients—outside organizations performing a portion of the scope of work of the project with discretion as to how the scope of work will be carried out.
- Animal per‐diem charges and services—the costs associated with utilizing the Comparative Medicine Unit (CMU) for protocols associated with the Sponsored Program.
- Participant costs—cost associated with the recruitment and participation of human subjects in research studies, which may include travel reimbursement, patient remuneration (i.e. cash or gift cards) and other associated costs.