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ORA

Procedures for Charging Expenditures to Federally Sponsored Programs

Direct versus Indirect - A Quick Reference

The following quick reference lists common expenditures, and whether they are generally charged directly or indirectly to federally sponsored programs. The actual written Tulane policy should be referenced to fully understand how costs should be charged for specific circumstances.

DIRECT

 

INDIRECT

Project Salaries

 

Administrative Salaries

Student Salaries

 

Clerical Salaries*

Advertising Costs

 

Memberships

Equipment

 

Office Supplies*

Insurance

 

Proposal Costs

Material, Supplies & Services Costs

 

Local Telephone Costs*

Postage or Delivery Costs

 

Building Depreciation

Printing and Publications

 

Equipment Depreciation

Remodeling Costs

 

Security Costs*

Subscriptions

 

Utility Costs*

Long Distance Toll Charges

 

Repairs and Maintenance*

Travel

 

University Administration

Off-Campus Custodial and Laundry Costs

 

Sponsored Programs Admin.

Data Processing

 

Library Costs

Payment to Study Subjects

 

 

Subcontracts and Consortium Agreements

 

 


*These costs may be charged directly to federally sponsored programs provided they are extraordinary and are being used in significantly greater proportions than a routine level of support would require and can be specifically identified with the project or activity.

NOTE: Some typical indirect costs may be charged as direct expenses to off-campus accounts.

 


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