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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 Pre and Post Award Support Services 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 non compensatory 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