Direct Costs are those costs that can be specifically identified with a particular sponsored project or institutional activity. Examples include:
- Employee salary for performance of work under a sponsored agreement is charged to the sponsored agreement as a direct cost
- Fringe benefits related to an employee’s salary are charged to the same place as the salary.
- Tuition related to a Graduate Assistant’s salary is charged to the same place as the Graduate Assistant’s salary.
Other Examples of Direct Cost:
- Materials and supplies
- Phone tolls that are specifically identified with a sponsored agreement
Facilities and Administrative Cost (F&A Cost)
Facilities and Administrative costs are those costs that are incurred for common or joint objectives and therefore cannot be specifically identified with a particular sponsored project. Examples include:
- Administrative and clerical employee salary that cannot specifically be identified with a sponsored agreement
- Office supplies
- Local telephone cost
- Memberships that are not specifically identified with a sponsored agreement
- Building use charges
- Operation and maintenance of facilities
- Institutional administration
Cost Accounting Standards
The following Cost Accounting Standards for Educational Institutions will be followed:
CAS 9905.501: Consistency in Estimating, Accumulating, and Reporting Costs
CAS 9905.502: Consistency in Allocating Costs Incurred for the Same Purpose
CAS 9905.505: Accounting for Unallowable Costs
CAS 9905.506: Cost Accounting Period
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