Cost Category Examples
- Employee compensation, including benefits, for performing work under a sponsored award.
- Expenses for goods and services used to perform work under a sponsored award.
- May include the extraordinary use of utilities or services of specialized facilities
- Administrative or clerical support costs, if all of the following conditions apply.
- The amount of support is significantly greater than the routine level provided by an academic department (A-21, F.6.(b)). Examples include:
- Preparing a mass mailing
- Conducting a telephone survey
- Planning and organizing large conferences
- Project-specific computer programming and systems development
- Extensive data entry related to a survey
- Extensive research data collection
- Extensive interviewing and associated transcription
- The original or revised sponsored award budget explicitly allows for the costs to be directly charged to the award.
- Adequate documentation exists to support the costs.
Indirect Costs (Facilities and Administrative Costs)
- General departmental administration
- Contracts and grants administration
- Development of proposals and associated activities
- Budgeting, accounting and personnel activities
- Routine filing, typing, copying, mailing
- Processing vouchers and payments
- Routine travel planning
- Routine data entry
- Routine telephone answering and reception
- Newsletter/brochure preparation
- Preparing, processing, and tracking routine purchase orders
- Maintaining administrative databases
Unallowable Costs and Activities
- Lobbying costs associated with partisan political activity, including, but not limited to, lobbying, publishing, and preparing materials intended to influence legislation
- Fundraising costs associated with campaigns, endowment drives, gift and bequest solicitations, and other activities intended solely to raise funds.
- Commencement and convocation costs, except as they relate to the administration of student affairs or provide services to students
- Student activity costs, including student publication production, student club operations, intramural activities
- Alumni activities