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 INDIRECT COSTS | SALARIES, WAGES, AND FRINGE BENEFITS: - principal investigator - faculty - program director - staff - instructor - other - technician | ADMINISTRATIVE AND CLERICAL SALARIES, WAGES, & FRINGES: - fiscal officer - accountant - secretary - staff assistant - department administrator | | AUTO RENTAL | DUES & MEMBERSHIPS | CONSULTANTS | | | DUPLICATING, PRINTING, PAGE CHARGES, REPRINTS AND REFERENCE MATERIALS | | | 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 | SUBCRIPTIONS | 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 | |
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