APPENDIX E |
| DIRECT COSTS: Direct Costs are costs that can be specifically identified with a particular sponsored project. Direct Costs may include salaries, fringe benefits, equipment, travel, subawards, tuition (on training grants), and operations expenses such as materials and supplies, consultants, photocopying/printing, and long distance telephone toll charges. |
NOTE: Due to provisions in the federal costing circular, OMB OMB CIRCULAR A-21, if requesting direct charges for salaries of administrative and clerical staff, office supplies, postage, local telephone costs and memberships, a justification for direct charging should be included in the proposal budget. On NIH modular grants programs, a special internal budget form has been prepared to show these costs.SALARIES AND WAGES
| Faculty/Staff | 30% of salary | Covers FICA, health insurance, unemployment and worker's compensation, retirement, etc. |
| Postdoctoral Employees Full time 20 hrs/wk or under |
30% of salary 10% of salary |
Same as faculty/staff Covers statutory benefits (FICA, etc.) |
| Graduate Students over 20 hrs/wk 20 hrs/wk or under |
15% of salary 10% of salary |
Same as part-time faculty/staff Covers statutory benefits (FICA, etc.) |
| Undergraduate Students over 20 hrs/wk 20 hrs/wk or under |
15% of salary 10% of salary |
Same as part-time faculty/staff Covers statutory benefits (FICA, etc.) |
| Temporary Employees | 10% of salary | Covers statutory benefits (FICA, etc.) |
EQUIPMENT
Separately list any equipment purchase (defined as having a useful life of at
least one year and an acquisition cost of $5,000 or more per unit). Equipment
leases should be listed in operations costs. Equipment requests are strengthened
by including the basis of the cost of proposed equipment, i.e., telephone quotes,
vendor catalog prices or bids.
TRAVEL
Follow Health Science Center policies listed in the Handbook of Operating Procedures,
Section 6.2 - Travel
Policies and Procedures for travel expenses. Transportation equals the
estimated round-trip airfare at lowest possible fares or $.35 per mile if driving
is appropriate. Per diem costs (lodging, meals, and incidentals) should be estimated
using the rates provided in the HSC Handbook of Operating Procedures,
Section 6.2.22 - Meals and Lodging Expenses. Proposed travel should
include conference name (if applicable), location, purpose and cost. Foreign
travel should be budgeted separately and may require additional prior written
approval from sponsor.
MAINTENANCE AND OPERATIONS
Maintenance and Operations costs include but are not limited to:
| Category | Cost Estimation Basis |
| Expendable materials and supplies | Best estimate: check catalogs and historical records |
| Publication charges | Use historical estimate; add more for color |
| Copy services | Best estimate: $.04/copy |
| Long distance telephone, fax, network charges | Best estimate |
| Postage/express mail | Best estimate: $0.37 for 1 oz. Letter; $0.23 postcard by U. S. Post Office |
| Office supplies | Best estimate: check catalogs and historical records |
| Equipment maintenance | Best estimate: check historical records or contact Purchasing (x7-6032) |
| Consultants | Actual daily rate and expenses with proper documentation |
| Subawards | Authorized budget or written estimate/quotation on subawardee letterhead with authorized signature - refer to sponsor guidelines |
| Renovation | Contact Health Science Center Facilities Department (x7-2880) for estimate |
| Lab animal costs | Contact Laboratory for Animal Resources (x7-6166) for per diem and purchase rates |
TUITION AND FEES
Calculate for training grants only; current tuition and fee schedules can be found at HSC home page under student services.
| F&A OR INDIRECT COSTS: F&A costs are costs that cannot be specifically identified with a sponsored project, but which benefit that project (e.g., purchasing utilities, payroll, facilities, department administration). |
F&A (INDIRECT COST) CALCULATION
When full F&A are allowable, apply the appropriate F&A rate to the modified total direct costs (MTDC) base. Items included in the MTDC base are:
| ssalaries and wages | scopy services | scomputer software | spublication/page charges |
| sfringe benefits | sfirst $25000 of subcontracts | smaterials and lab supplies | sconsultant services |
| stravel | scommunications costs (telephone and mailing) | soffice supplies | sany other costs not listed below |
Items not in the MTDC base are: (exclude these from base calculation)
Indirect Cost Rates
If the rate used or prescribed by the sponsor is less than the Health Science Center's negotiated rate, F&A may be calculated on total direct costs or some other basis instead of modified total direct costs. Contact Grants Management for assistance.
These rates were negotiated with the Department of Health and Human Services;
date of agreement is July 12, 2004. These rates are classified as predetermined.
| Applicable to: | Location | Effective 9/1/04 until amended |
| Research | On-campus | 46.0% MTDC |
| Off-campus* | 24.5% MTDC | |
| Instruction | On-campus | 38.0% MTDC |
| Industry-Sponsored Research, Clinical Trials, SBIR/STTR Phase I |
Any | 20% TDC** |
*Off-campus is defined as any facilities not owned by the Health Science Center and to which rent is directly allocated to the projects. Agreements should use only one F&A cost rate; if more than 50% is performed off-campus, the off-campus rate applies to the entire project.
**No modifiers are to be used in calculating this rate with the possible exception of bed-costs.