Building depreciation, maintenance costs, the cost of electricity and heat, accounting services, personnel services, departmental administration, purchasing, and human subject administration are examples of Indirect Costs. Indirect Costs at higher education institutions are infrastructure costs of the University needed to support the programs of the institution, including research and other sponsored programs. Indirect Costs are costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. A cost may not be assigned to a Federal award as a Direct Cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an Indirect Cost. In the specific case of Computing Devices, charging as Direct Costs is Allowable for devices that are essential and Allocable, but not solely dedicated, to the performance of a Federal award.Ĭonsistent treatment of costs is required on federal awards. Materials and supplies used for the performance of a sponsored project may be charged as Direct Costs. The costs are not also recovered as Indirect Costs.Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency and.Individuals involved can be specifically identified with the project or activity.Administrative or clerical services are Integral to a project or activity.Direct charging of these costs may be appropriate only if all of the following conditions are met: The salaries of administrative and clerical staff should normally be treated as Indirect (F&A) Costs. Is necessary to the overall operation of the University and is assignable in part to the sponsored project. ![]()
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