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

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