¶¶Òõ̽̽’s Cost policy has determined what is considered a typical direct cost and what is typical indirect costs.
- For details, see the .
Principal Investigators who believe circumstances of their federally funded project warrant an exemption that would allow direct charging a normally indirect cost item as direct must do the following:
Make the request using ¶¶Òõ̽̽Click - Request Award Modification activity.
- Login to .
- Click the Grants Tab, click Awards, Search for the applicable award (By PI Name is probably easiest).
- Click on the "Name" (title) to open the record.
- Click the left side menu item "Request Award Modification".
- Complete the SmartForm, and click Finish.
The request is sent to the assigned SPA Specialist who will complete the action.
For a more details refer to:
- ¶¶Òõ̽̽Click - Award Modification Request Instructional Guide
Approvals:
If approved, SPA will open the spending account code that is then used for posting the charge to the sponsored project in the accounting system (PeopleSoft).
Cost that Require the Direct Cost Justification Form
Below is a comprehensive list of accounts and their descriptions that currently require a Direct Cost Justification Form be completed, delivered to SPA and approved in order to charge such cost directly to a federally funded project.
| Require Direct Cost Justification Form IC = Internal Charge | Costs that Do NOT Require Direct Cost Justification Form IC = Internal Charge |
|---|---|
| F6020 - Computer Supplies & Services | F5000 - Administrative & Clerical Salaries |
| F6002 - General Purpose Supplies & Services | N/A |
| 60005 - Computing Supplies | 1. Administrative or clerical services are integral or necessary to accomplish the scope of work being funded to the project or activity; |
| 60201 - Computer Services External | 2. Individuals involved can be specifically identified with the project or activity; |
| 60221 - Data Storage Services External | 3. Such costs are explicitly included in the budget proposed to the federal sponsor or have the prior written approval of the Federal awarding agency; |
| 65042 - Non-Cap Software - General Purpose <$5000 | 4. Otherwise, federal grant's officer written approval is required. |
| 65103 - Software Maintenance & License | F6021 - Computer Services, Devices & Sceintific Software |
| 65104 - Software Services Contract | 65022 - Non-Cap Computer Hardware <$5000 |
| 80015 - IC Software | 65043 - Non-Cap Software - Scientific <$5000 |
| 80016 - IC Micro Comp Srvcs/Accsr | 80014 - IC Computing Hardware <$5000 |
| 80252 - IC Software Installation | 80047 - IC Computing Services (Vermont Advance Computer Core -VACC) |
| 80253 - IC Software Svcs/Repair | F6510 – Equipment Maintenance |
| 80255 - IC Hardware Installation | Maintenance agreements or service contracts on scientific/technical equipment which are used to specifically to advance the purpose of a sponsored agreement may be direct charged if either one of the two following allocation approaches are used: • Actual usage of the related equipment is tracked e.g. a log and the usage information is the basis for allocation • The PI can apply the proportional benefit rule without undue effort or cost to the applicable sponsored agreements |
| 80256 - IC Hardware Maint & Repair | |
| 60001 - Office Supplies | |
| 60002 - Paper Supplies | |
| 60009 - Other Supplies | |
| 60041 - Art Supplies | |
| 600814 - Clinical Supplies | |
| 60091 - Instructional Supplies | |
| 60092 - Instructional Services | |
| 60103 - Copier Supplies | |
| 60121 - Postage | |
| 60161 - Books | |
| 61201 - Accounting/Audit Services | |
| 61235 - Patent & Copyright Fees | |
| 63123 - Cust Spec Supplies | |
| 63125 - Cleaning Supplies | |
| 63127 - Vehicle Maint Supplies | |
| 63128 - Equipment Maint Supplies | |
| 65002 - Other Equip <$5000 | |
| 65051 - Furniture <$5000 | |
| 80019 - IC Microfilming Services | |
| 80025 - IC Mail Processing | |
| 80026 - IC Audio/Visual Services | |
| 80033 - IC University Postage | |
| 80215 - IC Office Supplies | |
| 80217 - IC Instruction Supplies | |
| 80218 - IC Books | |
| 80236 - IC Consulting Svcs | |
| 80237 - IC Instruction Svcs | |
| 80240 - IC Parking Svcs | |
| 80248 - IC Davis Ctr Svcs | |
| F6006 - Memberships & Subscriptions | |
| 60163 - Periodicals/Subscriptions | |
| 60165 - Electronic Reference Sources | |
| 60169 - Other Information Resources | |
| 60561 - Membership Fees and Dues | |
| 60563 - Internet Membership & Dues | |
| F6007 - Work Order Services | |
| 80101 - IC WO-Wages | |
| 80102 - IC WO-Benefits | |
| 80103 - IC WO-Materials | |
| 80104 - IC WO-Ext Repair & Maint | |
| 80105 - IC WO-Equipment Rental | |
| 80106 - IC WO-Ext Consulting | |
| 80107 - IC WO-Equipment $5000 | |
| 80108 - IC WO-HZMAT Disposal | |
| 80120 - IC PPD WO-Wages | |
| 80121 - IC PPD WO-Benefits | |
| 80125 - IC PPD WO-Materials | |
| 80130 - IC CUST WO-Wages | |
| 80131 - IC CUST WO-Benefits | |
| 80135 - IC CUST WO-Materials | |
| F6301 - Utilities | |
| 61001 - Insurance | |
| 61002 - General Liability Insurance | |
| 61006 - Vehicle Insurance | |
| 63001 - Electricity | |
| 63003 - Water & Sewage | |
| 63021 - No. 2 Fuel | |
| 63022 - No. 6 Fuel | |
| 63023 - Natural Gas | |
| 63024 - Propane | |
| 63025 - BioDeisel Fuel | |
| 63029 - Heat-External | |
| 63130 - Gasoline/Oil | |
| 80027 - IC - Heat Plant | |
| F6320 - Telephone & Telecom Services | |
| 57895 - Cell Phone Stipend | |
| 60205 - Network Consulting | |
| 60209 - Non-¶¶Òõ̽̽ Internet Srvc | |
| 63201 - Non-¶¶Òõ̽̽ Phone Service | |
| 63205 - Telephone Tolls | |
| 80002 - IC Phone Lines/Equip | |
| 80003 - IC Long Distance | |
| 80013 - IC Phone Work Order |
Costing Policy Website and Unlike Circumstances Guiding Principles
Please visit Cost Accountings website for more details about .
Allocating Costs to Projects
When allocating charges to a sponsored project, a well defined and consistently applied cost allocation methodology is necessary. The cost allocation method used must document the equitable distribution of charges to a project in proportion to the benefit received. There is no single best cost allocation method for documenting the distribution of charges. The allocation method used is administered and maintained at the PI, Department and Unit levels.
- Refer to:
Responsibility
The Principal Investigator and Department administration who are responsibility to ensure that all costs are necessary reasonable, and allocable for the performance of the project or activity being supported by the federal award, subject to any special terms and conditions.
Administrative and Clerical Salaries
Administrative and Clerical Salary positions may be charged directly to a project funded with federal dollars, without completing the Direct Cost Justification Form, as long as the Admin/Clerical position meets ¶¶Òõ̽̽’s Cost Policy.
- For detail, refer to Administrative and Clerical Salaries as a Direct Cost
Charging Computers Directly
Direct charging of computing devices, costing less than $5,000 is allowable, without the need for a Direct Cost Justification Form, provided the computer or computer device is essential and primarily used to support the performance of the project.
- For detail, refer to Charging Computers Directly
Non-Federal Sponsored Agreements
Exemptions apply to federally funded awards. For non-Federal awards all costs that are reasonable, allocable and necessary for the performance of the project or activity being supported by the non-federal award may be direct charged, subject to any special terms and conditions.