![]() ![]() Examples include laboratory glassware, chemicals, reagents, clinical supplies, laboratory notebooks, and data processing supplies. Supplies and Materials: Consumables to be used in the performance of your proposed project are included in the supplies and materials category. Subawards: When a portion of the grant work is carried out by a subrecipient, the cost may be allowed when specifically budgeted and approved by the sponsor. Participant Support Costs: On federal grants, these costs are direct costs for such things as stipends or subsistence allowances, travel allowances and registration fees paid to or on behalf of participants or trainees (but not employees), in connection with conferences or training projects. Travel: Travel that supports the aims for the project may be allowed by the sponsor. They are independent contractors so care must be taken the individual meets the Internal Revenue Service criteria for such a classification.Įquipment: Equipment is defined as tangible personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The ERE Rates page contains information on the current rates and the Financial Services Office's Employee Related Expense (ERE) Rates page contains a breakdown of the rates as well as information on rates for prior years.Ĭonsultants/Independent Contractors: Consultants provide expertise or a service to a particular project, consistent with their normal course of business. The rates vary depending on type of appointment. Charging these costs as direct costs is appropriate where the costs are specifically budgeted and justified in the proposal and the services are integral to a project or activity.Įmployee Related Expenses (Fringe Benefits): Employee Related Expenses must be included as a percentage of salaries and wages in the proposal budget. Administrative Salaries: Administrative and clerical staff salaries should normally be treated as F&A costs.For fiscal employees, the University of Arizona defines a year as the fiscal year (July 1 – June 30). For employees with an academic appointment, the University of Arizona defines a year as mid-August to mid-August (academic year and following summer). NSF states it is the organization's responsibility to define and consistently apply the term "year" in relation to NSF salary compensation. The NSF restricts the amount of salary that can be requested, across all NSF awards ( NSF Grant Policy Office). Some Federal sponsors have salary restrictions. It is computed as either percent effort, hourly wages or person months. Salaries and Wages: This is usually the largest budget category and includes salary or wages for the faculty, technicians, research associates and assistants, postdoctoral associates and other technical personnel necessary to meet the goals of the project. ![]() Direct Costsĭirect costs are those expenses that can be directly attributed to the work proposed, or are "allocable". The University of Arizona’s policy statement on Direct and Indirect Costs of Sponsored Agreements provides further guidance on direct and indirect costs classification according to Uniform Guidance. Facilities & Administrative Costs (also called indirect costs) are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity (2CFR 200.414).Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy (2 CFR 200.413(a)). ![]() The Office of Management and Budget's Uniform Guidance ( 2 CFR 200) defines the two categories: The two main categories in your budget are Direct Costs and Facilities & Administrative (F&A or indirect) Costs. ![]()
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