Budget Preparation: Other Direct Costs
Other direct costs that may appear as line items in a project budget:
Materials and supplies
This category includes freestanding equipment with a value up to $5,000 and consumable items such as chemicals, laboratory-ware, and small component parts (if not part of an equipment fabrication). Office supplies are considered to be part of the indirect costs of conducting a project, and generally should not be charged as a direct cost to a federal award.
Publication costs are typically represented as the cost-per-page charges for journal articles.
Equipment maintenance contracts
Maintenance of equipment directly related to the project (and in proportion to the project’s use of the equipment) should be listed. Note that overhead charges are applied to these service contracts.
Departmental fees for equipment usage
When these costs are identified in the budget the following information should be provided: Facilities to be used, type of instrument, the hourly cost, and the estimated number of hours needed. Note that fees charged should be based on the published rates of an approved service center. For a list of approved service centers please visit the Controller’s Office website.
Consultants are individuals or entities from outside the University who are contracted to provide a specific service needed to conduct the research project (e.g. sample analysis) and should not be confused with subrecipients, who perform substantive, programmatic work towards the project goals. Consultants should be identified by name, institution, and/or specialty, if that information is available. Sponsor guidelines on the inclusion of consultants vary. Check sponsor policies and guidelines prior to proposal submission. For current information on the University’s policies regarding contract procedures for consultant or other vendor service agreements, please visit the Purchasing Services website.
Miscellaneous direct costs
These items should be itemized and may include human subject fees, animal facility costs, long-distance telephone charges, etc.
Rent and other facility costs of off-campus facilities used to conduct sponsored activities, when they meet the criteria in OMB A-21, Section J.38, may be considered a direct cost. Note: Rental of space owned by the University may not be charged to a sponsored award.