Important information about non-payroll expenses. "Benefiting activities" include Instruction, Research, and Departmental Administration.
Advertising, Allowable (Account Codes - 001220, 001223, 001230, and U0123_)
This cost is charged directly to a benefiting activity if the purpose of the cost is one of the folllowing:
- Recruitment of personnel
- Procurement of goods and services
- Disposal of scrap or surplus materials
- Other specific purposes necessary to meet the requirements of a sponsored award agreement.
Equipment, Inventorial
Equipment may be purchased with federal funds only if it is necessary for the completion of the project.
Other alternatives, such as leasing, should be evaluated before making a purchase.
Lab Supplies
Lab supplies are charged to the benefiting activity.
Leases & Rentals
Lease costs are charged to either a sponsored award if the terms explicitly allow it, or to another benefiting activity.
Memberships/Subscriptions-Allowable (Account Codes - 001200 and U0120_)
- A membership in a technical or professional organization is treated as an indirect cost.
- A subscription to a professional or technical periodical is charged to the benefiting activity.
- A subscription to a periodical may be charged to federally sponsored award if it is not reasonably available to the faculty member and it benefits the specific project.
Meetings & Conferences, Allowable (Account Codes - 001270)
- These costs are charged directly to a sponsored award if the primary purpose of the meeting is to disseminate technical or project-related information.
- Costs not directly charged to a sponsored award are charged to the benefiting activity.
- Light refreshments are allowable costs if they are permitted by the funding source and the meeting or conference is business-related.
- Specific restrictions apply to certain meeting-related costs, such as airplane travel and the purchase of alcoholic beverages.
Office Supplies
Office supplies are usually treated as a facilities and administrative (indirect) cost. However, an extensive amount of office supplies significantly greater than the routine level are charged to the benefiting activity.
Photocopying and Reproduction
- Routine copying and reproduction costs are treated as indirect costs.
- The cost of an extraordinary volume of copying are directly charged to a sponsored award or to another benefiting activity.
- Example: reproduction of a publication or other project exclusive material
Postage and Mail
- Ordinary and routine mail delivery and postage costs are treated as indirect costs.
- The cost of an extraordinary amount of postage, such as for a mass mailing, may be directly charged to the fund source supporting the specific project
- The sponsored award's organization code is charged for mailings associated with a contract/grant.
- The departmental organization code is charged for departmental mailings.
- Overnight delivery costs are directly charged to a sponsored project or other benefiting activity
Repairs & Maintenance
- The following repair and maintenance costs are treated as an indirect cost.
- Core service repair and maintenance costs for state-supported, non-leased UCSC building space.
- Services provided to leased space maintained by Physical Plant using state funding.
- Services provided to equipment installed as part of a State-funded capital project or which form an integral part of a central building system.
- The following repair and maintenance costs are charged to the benefiting activity:
- Specialized services that are provided by Physical Plant maintenance services.
- Services provided to leased space that is not state-supported.
- Services to all other equipment, whether fixed or moveable.
Scholarships and Fellowships
These costs are charged directly to a sponsored award under the following conditions:
- The purpose is to provide training.
- It is explicitly allowed by the sponsoring agency.
Telephones
- Basic telephone equipment and line charges, and local telephone services are usually treated as an indirect cost.
- Long distance and fax charges are charged to a sponsored award or other benefiting activity.
Travel, Allowable - In-State and Out-of State
- Travel costs for recruiting, disseminating information at a conference, or other allowable activities are charged to the benefiting activity.
- Travel costs associated with recruitment or other instructional activities are directly charged to an Instruction FOAPAL
- Travel costs are directly charged to the sponsored award if allowed under the awarding agency's policies.
Utilities
- Utility costs are normally treated as an indirect cost.
- Utility costs associated with a lease agreement are charged to the benefiting activity.