The table below summarizes the allowability of many direct costs on Federal awards according to OMB’s Uniform Guidance (), effective 12.26.14. 

The Principal Investigator of each award has primary responsibility for all costs charged to the award.  For all sponsored projects, always refer to the Sponsor and Award specific restrictions as well as 麻豆社’s Post Award Operating Procedures, which may include additional restrictions on cost allowability.  If there is any uncertainty, contact OSPRA for assistance.   

Allowable and Unallowable DIRECT Costs on Sponsored Projects – Partial List

Description

UG Reference

Directly Chargeable?

Explanation

Advertising

Yes

 

Alcoholic Beverages

No

 

Books and Journals

Yes

 

Compensation-Personnel Services

 

 

Administrative andClerical Staff

No

Except when costs are extensive and integral to a project, individuals can be specifically identified with the project, such costs are explicitly included in the budget or have the *prior written approval of the Federal awarding agency, and the costs are not recovered as indirect costs.  

Faculty and Professional Staff

Yes

All salary budgets must be reviewed and approved by OSPRA since fringe benefits are based upon retirement options, health benefit options, and salary. 

Personnel – Faculty Summer Salary

Yes

Monthly pay from all sources can’t exceed the base salary divided by the number of months covered by the faculty’s official academic year appointment.  Usually 1/9th

Personnel – Graduate Assistant Wages

Yes

 

Graduate Teaching Assistants Salary

No

Except when the purpose of the sponsored agreement is instruction or training and the charge is approved in advance by the sponsor. 

Graduate Research Assistant Stipend

Yes

The student must be enrolled in an advanced degree program and the activities of the student must be related to the degree program.

Postdoctoral Associates

Yes

 

Computing Devices

Yes

Allowable for devices that are essential and allocable to the project.

Conferences

Yes

 

Consulting Services

Yes

Individual consultants should have a properly completed and authorized Professional Services Agreement.

Contributions and Donations

No

 

Entertainment – Food and Beverages  

 

No

Except when specific costs have a programmatic purpose and are authorized and approved within the budget or with prior written approval of the Federal awarding agency.

Equipment – General Purpose

No

Except with the *prior written approval of the awarding agency.

Equipment – Special Purpose

Yes

Items with a unit cost of $5,000 or more must have *prior written approval of the awarding agency.

Gifts

No

 

Goods and Services for Personal Use

No

 

Housing/Living Expenses

Yes

If approved in advance by the Federal awarding agency.

Insurance

Yes

 

Losses on Other Sponsored Awards or Contracts

No

Must be covered by non-sponsored sources. 

Materials and Supplies (including computing devices)

Yes

 

Office Supplies (pens, paper, toner, etc.)

No

Unallowable, except where use of office supplies is extensive and necessary to me the requirements of the sponsored agreement. 

Memberships, Subscriptions, and Professional Activity Costs

No

Except when specific costs have a programmatic purpose and are authorized and approved within the budget or with *prior written approval of the Federal awarding agency.

Participant Support Costs

Yes

Allowable only with the *prior approval of the Federal awarding agency. 

Postage (freight, delivery charges, transportation)

Yes

 

Proposal Costs

No

 

Prizes and Awards

No

Considered gifts.

Publications and Printing

Yes

 

Rearrangement and Reconversion Costs

No

Except when arrangements and alteration costs incurred specifically for a Federal award are allowable with the *prior approval of the awarding agency.

Scholarships – Merit

No

Except when the purpose of the agreement is to provide training to selected participants and it is approved by the Federal awarding agency.

Taxes (see below)

 

IRS per diem rates. 

Meals, Hotel, Gasoline Tax

 

Yes

 

Sales Tax

 

No

麻豆社 is exempt from paying GA sales tax.  Any sales tax paid must be charged to a non-federal source.  For more information, contact Financial Services.    

Value-Added Tax (VAT)

 

No

Except with prior approval by sponsor.  Contact Financial Services.  

Telephone (local and recruiting)

 

No

Except under special circumstances and with *prior approval of the federal agency.

Travel (domestic and Foreign)

Yes

Documentation is required to justify that: (1) participation of the individual is necessary to the Federal award being charged, and (2) the costs are reasonable and consistent with 麻豆社’s established travel policy. 

Tuition Remission (Graduate Research Assistants)

No  

Only with *prior written approval of awarding agency. 


*At time of approved proposal, NOT after award is granted.