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Direct vs. Indirect

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Business and Fiscal Officers Meeting - 5/18/10 Presented by: Glen Jones, Director Post-Award Research and Sponsored Programs Direct costs are those costs that can ... – PowerPoint PPT presentation

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Title: Direct vs. Indirect


1
Direct vs. Indirect
  • Business and Fiscal Officers
  • Meeting - 5/18/10
  • Presented by
  • Glen Jones, Director Post-Award
  • Research and Sponsored Programs

2
Direct Cost Defined
  • Direct costs are those costs that can be
    identified specifically with a particular
    sponsored project, an instructional activity, or
    any other institutional activity, or that can be
    directly assigned to such activities relatively
    easily with a high degree of accuracy. Costs
    incurred for the same purpose in like
    circumstances must be treated consistently as
    either direct or FA costs. Where an institution
    treats a particular type of cost as a direct cost
    of sponsored agreements, all costs incurred for
    the same purpose in like circumstances shall be
    treated as direct costs of all activities of the
    institution.(OMB Circular A-21 D.1.)
  • Costs Necessary to meet the grants scientific
    and technical requirements.

3
Indirect Cost (FA) Defined
  • FA costs are those that are incurred for common
    or joint objectives and therefore cannot be
    identified readily and specifically with a
    particular sponsored project, an instructional
    activity, or any other institutional activity.
    (OMB Circular A-21 E.1.)
  • Costs associated with the administration of a
    grant.

4
Direct Costs Salaries/Benefits
  • Examples of salaries directly charged to grants
  • Principal Investigator (PI)
  • Other Faculty typically Co-PI
  • Research Assistant
  • Technician
  • Research Scientist
  • Post Doc
  • Graduate Research Assistant (GRA)

5
Indirect Costs Salaries/Benefits
  • Examples of salaries considered to be FA
  • Fiscal Officer
  • Administrative Assistant
  • Department Administrator
  • Accountant
  • Staff Assistant
  • Administrative Officer

6
Direct Costs - Supplies
  • Examples of supplies directly charged to grants
  • Chemicals
  • Gases
  • Radioisotopes
  • Computer Software (scientific technical)

7
Indirect Costs - Supplies
  • Examples of supplies considered to be FA
  • Pens and Pencils
  • Paper and Tablets
  • Files, Folders and Binders
  • Computer Software (general purpose)
  • General Office Supplies

8
Direct vs. Indirect Equipment
  • Examples of equipment directly charged to grants
  • Technical Scientific Equipment
  • Computer Computer Equipment (Technical Purpose)
  • Examples of equipment considered to be FA
  • Copier
  • Furniture
  • Computer Hardware (General Purpose)

9
Direct vs. Indirect Telephone Charges
  • Examples of telephone charges directly charged to
    grants
  • Long Distance
  • Examples of equipment considered to be FA
  • Basic Line Charges
  • Local Calls
  • Pagers and Cell Phones
  • Voice Mail

10
Direct vs. Indirect - Mailing
  • Examples of mailing costs directly charged to
    grants
  • Freight
  • UPS/FedEx
  • Priority Mail
  • Examples of mailing costs considered to be FA
  • Postage

11
Direct vs. Indirect Printing and Duplicating
  • Examples of printing costs directly charged to
    grants
  • Duplicating technical related material
  • Page Charge/Reprints
  • Reference Material
  • Printing technical materials
  • Examples of mailing costs considered to be FA
  • Duplicating and Printing (administrative material)

12
Direct vs. Indirect Other
  • Examples of Other costs that are generally
    considered direct
  • Animals and Animal Care
  • Recharge Center Charges
  • Maintenance/Repair (Scientific Equipment)
  • Examples of Other costs that are generally
    considered indirect (FA)
  • Dues and Memberships
  • Subscriptions
  • Maintenance/Repair (General Purpose Equipment)

13
Direct vs. Indirect Additional Thoughts
  • The previous examples are in no way comprehensive
  • When in doubt, please contact RSP
  • Costs generally considered FA can be directly
    charged in some cases
  • Documentation is the key
  • Always document technical purpose on transaction
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