Examples of Normally Direct, Indirect (F&A),
& Unallowable Costs Appendix to UAMS’ Direct Costing Policy 8.3.17 (Pending final approval by UAMS Admin Council and Research Council)
Normally
Direct Charges
to Grants
Normally Included in F&A (Indirect) Costs
Unallowable
Costs
Compensation & Employee Benefits
Compensation & Employee Benefits
Compensation & Employee Benefits
Faculty, technicians, research associates and assistants, including graduate research assistants and other students performing scientific or technical work, post doctoral associates and other technical and programmatic personnel necessary to meet the goals of the project.
Administrative or clerical positions such as administrative assistants, accountants, office personnel, purchasing agents, executive assistants, grant writers, and other administrators.
Internal Consulting
Travel & Meals
Travel & Meals
Travel & Meals
That which is required to carry out the objectives of the sponsored project including travel to scientific sites. Non-travel meals should be part of a formal meeting complete with an agenda where breaking for meals would disrupt the confluence of the meeting.
That which is related to administrative activities, food & drink during a lab meeting, “lunch meetings”, “working lunches”
Entertainment and alcoholic beverages; Airfare charges in excess of customary standard coach price
Supplies
Supplies
Supplies
Scientific supplies, including laboratory notebooks, glassware, chemicals, field supplies, compressed gases and liquids, software. Parts and supplies related to scientific and technical equipment.
Office supplies, custodial supplies, parts and supplies associated with repair and maintenance of general purpose equipment and facilities, computer supplies, paper, pads, pens, pencils, markers, printer and fax paper toner, and ink cartridges.
Goods and Services for Personal Use, gifts and awards, promotional items
Books & Subscriptions
Books & Subscriptions
Books & Subscriptions
Books and subscriptions specifically required to meet the scope of a project that are not available in University or departmental library
Books and subscriptions available in University or departmental library and general purpose books and reference materials.
Books and subscriptions not related to one's profession
Animals & Hazardous Materials
Animals & Hazardous Materials
Animal purchases, animal per diems; and hazardous and radioactive materials
Hazardous and radioactive waste disposal
Communications
Communications
Documented long distance calls, project-dedicated lines (e.g. “hot lines”)
Local calls, telephone equipment purchases and installation/repair, cell phones and use, pagers, and line, voice mail, and network charges
Postage & Mailing
Postage & Mailing
Express service for time-sensitive samples; Mass mailings of surveys, data requests, or other grant related items
Express service of proposals and progress reports, local postage costs, international postage, bulk mail services and University mail services.
Professional Services
Professional Services
Professional Services
External consultant services, printing, research subject recruitment advertising, grant position recruitment advertising
Legal and financial services, general insurance, general employee recruitment advertising, printing of proposals, administrative fees and services
General Advertising and Public Relations, Bad Debts, Fundraising and Lobbying
Equipment
Equipment
Scientific and technical equipment required for scope of project and budgeted in award
General purpose equipment, including computers and printers. (unless used specifically and exclusively for scientific purposes).
Equipment maintenance and service contracts
Equipment maintenance and service contracts
Maintenance and service contracts on scientific and technical equipment with specific identification to the grant
Maintenance and service contracts on facilities and general purpose equipment.
Other
Other
Other
Human subject payments and subrecipient cost
Dues and memberships
Fines and Penalties, social clubs and events
NOTE: This matrix indicates normal treatment of costs. In some instances, treatment may vary with proper justifications.
This listing of costs is not all inclusive but provides examples of those costs most commonly
associated with sponsored projects.
The UAMS Office of Research and Sponsored Programs is located in the Biomedical Research Center, Building One, Room 102.
Operational hours are 8 a.m.- 5 p.m. Monday
through Friday.
The office is closed during
UAMS holidays.
Recent News You Need to Know:
UAMS Policy now in affect enforcing ORSP Deadlines for Proposal Review & Subission Updated April 5, 2013
NIH announces No inflationary amounts will be awarded at this time. Budgets reflecting inflationary costs will have awards reduced accordingly. Click Here for Details
Important fiscal policies you need to be aware of:
Salary Cap $179,700 enforced by the following agencies:
- NIH Click to read NIH Salary Cap FAQs
- HRSA