Facilities and Administrative Costs vs. Direct
F&A vs. Direct: What Kind of Cost is This?
This matrix indicates when a particular cost is normally charged directly or indirectly to sponsored agreements under “like” circumstances.
This listing provides examples of costs most commonly associated with sponsored agreements. It is not intended to be all-inclusive and should be used as a guide only.
Contact Pre and Post Award Support Services for additional information.
| Direct Costs | Facilities & Administrative Costs | ||
|---|---|---|---|
| (Charged to the sponsored agreement) | (Not charged to the sponsored agreement) | ||
| Salaries and Wages/Fringe Benefits | Faculty, technicians, research associates and assistants (including graduate research assistants and other students performing scientific or technical work), postdoctoral associates and other technical and programmatic personnel that are necessary to meet the goals of the project. | Administrative and clerical positions, such as secretaries, accountants, office personnel (including student workers), purchasing agents and buyers, administrative activities of directors and assistant and associate directors, executive assistants, and other administrators. | |
| Services | Consultant's fees | Legal and financial services | |
| Printing directly associated with the scope of work | Insurance | ||
| Reprints and page charges | Printing | ||
| Photography | Photocopy charges | ||
| Photocopy charges directly associated with the scope of work | Recruitment advertising | ||
| Repairs and maintenance (related to scientific and technical equipment) | Repairs and maintenance (facilities and general purpose equipment) | ||
| EDP services | |||
| Freight | |||
| Supplies | Lab and scientific supplies | Office supplies | |
| Chemicals | Custodial supplies | ||
| Glassware | Parts and supplies associated with repair and maintenance of general purpose equipment and facilities | ||
| Field supplies | Paper | ||
| Compressed gases and liquids | Forms | ||
| Radioactive material | Books and reference materials | ||
| Software | |||
| Rare and precious metals and nonprecious metals | |||
| Animals | |||
| Travel | Required to carry out the objectives of the sponsored agreement | Related to administrative activities | |
| Other Operations | Telephone (including fax) toll charges | Postage (including Federal Express, etc.) | |
| Lab, scientific, and field noncapital equipment | Telephone-basic service, installation, repair, and line charges (including ATS, WATS, and fax) | ||
| Lease/rental of vehicles and other equipment | General purpose noncapital equipment | ||
| Lease/rental of off-campus facilities | Utilities | ||
| Other | Participant expenses and student/trainee non compensatory support (training grants), subject pay, sub-agreements | Dues/memberships (other than those specifically required) in business, professional and technical organizations and subscriptions | |
| Consortia fees | General purpose capital equipment | ||
| Technical and scientific capital equipment | |||