Direct Costs

Allowable Direct and Indirect Costs on Sponsored Projects/Grants

Below is a generalized list of direct and indirect costs that are allowed on sponsored projects. Some indirect costs may be charged as direct costs if specifically approved by the Awarding Sponsor. For example, clerical personnel costs are allowed on some Kentucky Adult Education project/grants. This list is not inclusive of all sponsored project costs. For a more complete list see the OMB Circular A-21.

DIRECT COSTS

Salaries, Wages, and Fringe Benefits:

Principal Investigator
Faculty
Program Director
Staff
Instructor
Other
Technician

INDIRECT COSTS

Administrative And Clerical Salaries, Wages, & Fringes:

Fiscal officer
Accountant
Secretary
Staff Assistant
Department Administrator

Auto Rental

Dues & Memberships:

Consultants:

Duplicating, Printing, Page Chrages, Reprints and Reference Materials Equipment (Technical &Instructional)

Equipment (technical & instructional)

Equipment (general purpose):

Copier
Office furniture

Freight & Shipping Costs:

Maintenance & Repair Of Technical & Instructional Equipment

Maintenance & Repair of General Purpose Equipment:

Participant Support Costs

Postage:

General office

Rental Of Space Or Equipment (Non-college owned)::

SERVICE AND RECHARGE CENTER CHARGES:

CED charges
Work Keys

Subcontracts

Subscriptions:

Supplies & Materials:

Instructional supplies
Books
Training materials

Office Supplies:

Non-instructional Supplies

Telephone Charges:

Long Distance
Fax charges
Basic line charge if phone totally dedicated to a grant.

Telephone Charges – Basic:

Line charges, voice mail, local calls on phone not totally dedicated to a grant.

Trainee Costs:

Stipends
Tuition & fees
Travel

Travel Costs