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Facilities and Administrative Costs vs. Direct

F&A vs. Direct: What Kind of Cost is This?
This matrix indicates when a particular cost is normally charged directly or indirectly to sponsored agreements under “like” circumstances.
This listing provides examples of costs most commonly associated with sponsored agreements. It is not intended to be all-inclusive and should be used as a guide only. Contact OSP for additional information.

 

 
Direct Costs
(Charged to the sponsored agreement)
Facilities & Administrative Costs
(Not charged to the sponsored agreement)
Salaries and Wages/Fringe Benefits
Faculty, technicians, research associates and assistants (including graduate research assistants and other students performing scientific 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.
Services
Consultant’s fees
Printing directly associated with the scope of work
Reprints and page charges
Photography
Photocopy charges directly associated with the scope of work
Repairs and maintenance (related to scientific and technical equipment)
Legal and financial services
Insurance
Printing
Photocopy charges
Recruitment advertising
Repairs and maintenance (facilities and general purpose equipment)
EDP services
Freight
Supplies
Lab and scientific supplies
Chemicals
Glassware
Field supplies
Compressed gases and liquids
Radioactive material
Software
Rare and precious metals and nonprecious metals
Animals
Office supplies
Custodial supplies
Parts and supplies associated with repair and maintenance of general purpose equipment and facilities
Paper
Forms
Books and reference materials
Travel
Required to carry out the objectives of the sponsored agreement
Related to administrative activities
Other Operations
Telephone (including fax) toll charges
Lab, scientific, and field noncapital equipment
Lease/rental of vehicles and other equipment
Lease/rental of off-campus facilities
Postage (including Federal Express, etc.)
Telephone—basic service, installation, repair, and line charges (including ATS, WATS, and fax)
General purpose noncapital equipment
Utilities
Other
Participant expenses and student/trainee noncompensatory support (training grants), subject pay, sub-agreements
Consortia fees
Technical and scientific capital equipment
Dues/memberships (other than those specifically required) in business, professional and technical organizations and subscriptions
General purpose capital equipment