Allowable Use
The table below summarizes the allowability of many direct costs on Federal awards according to OMB’s Uniform Guidance (), effective 12.26.14.
The Principal Investigator of each award has primary responsibility for all costs charged to the award. For all sponsored projects, always refer to the Sponsor and Award specific restrictions as well as 蜜桃影像传媒有限公司网站’s Post Award Operating Procedures, which may include additional restrictions on cost allowability. If there is any uncertainty, contact OSPRA for assistance.
Allowable and Unallowable DIRECT Costs on Sponsored Projects – Partial List |
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Description |
UG Reference |
Directly Chargeable? |
Explanation |
Advertising |
Yes |
|
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Alcoholic Beverages |
No |
|
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Books and Journals |
Yes |
|
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Compensation-Personnel Services |
|
|
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Administrative andClerical Staff |
No |
Except when costs are extensive and integral to a project, individuals can be specifically identified with the project, such costs are explicitly included in the budget or have the *prior written approval of the Federal awarding agency, and the costs are not recovered as indirect costs. |
|
Faculty and Professional Staff |
Yes |
All salary budgets must be reviewed and approved by OSPRA since fringe benefits are based upon retirement options, health benefit options, and salary. |
|
Personnel – Faculty Summer Salary |
Yes |
Monthly pay from all sources can’t exceed the base salary divided by the number of months covered by the faculty’s official academic year appointment. Usually 1/9th. |
|
Personnel – Graduate Assistant Wages |
Yes |
|
|
Graduate Teaching Assistants Salary |
No |
Except when the purpose of the sponsored agreement is instruction or training and the charge is approved in advance by the sponsor. |
|
Graduate Research Assistant Stipend |
Yes |
The student must be enrolled in an advanced degree program and the activities of the student must be related to the degree program. |
|
Postdoctoral Associates |
Yes |
|
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Computing Devices |
Yes |
Allowable for devices that are essential and allocable to the project. |
|
Conferences |
Yes |
|
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Consulting Services |
Yes |
Individual consultants should have a properly completed and authorized Professional Services Agreement. |
|
Contributions and Donations |
No |
|
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Entertainment – Food and Beverages
|
No |
Except when specific costs have a programmatic purpose and are authorized and approved within the budget or with prior written approval of the Federal awarding agency. |
|
Equipment – General Purpose |
No |
Except with the *prior written approval of the awarding agency. |
|
Equipment – Special Purpose |
Yes |
Items with a unit cost of $5,000 or more must have *prior written approval of the awarding agency. |
|
Gifts |
No |
|
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Goods and Services for Personal Use |
No |
|
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Housing/Living Expenses |
Yes |
If approved in advance by the Federal awarding agency. |
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Insurance |
Yes |
|
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Losses on Other Sponsored Awards or Contracts |
No |
Must be covered by non-sponsored sources. |
|
Materials and Supplies (including computing devices) |
Yes |
|
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Office Supplies (pens, paper, toner, etc.) |
No |
Unallowable, except where use of office supplies is extensive and necessary to me the requirements of the sponsored agreement. |
|
Memberships, Subscriptions, and Professional Activity Costs |
No |
Except when specific costs have a programmatic purpose and are authorized and approved within the budget or with *prior written approval of the Federal awarding agency. |
|
Participant Support Costs |
Yes |
Allowable only with the *prior approval of the Federal awarding agency. |
|
Postage (freight, delivery charges, transportation) |
Yes |
|
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Proposal Costs |
No |
|
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Prizes and Awards |
No |
Considered gifts. |
|
Publications and Printing |
Yes |
|
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Rearrangement and Reconversion Costs |
No |
Except when arrangements and alteration costs incurred specifically for a Federal award are allowable with the *prior approval of the awarding agency. |
|
Scholarships – Merit |
No |
Except when the purpose of the agreement is to provide training to selected participants and it is approved by the Federal awarding agency. |
|
Taxes (see below) |
|
IRS per diem rates. |
|
Meals, Hotel, Gasoline Tax |
|
Yes |
|
Sales Tax |
|
No |
蜜桃影像传媒有限公司网站 is exempt from paying GA sales tax. Any sales tax paid must be charged to a non-federal source. For more information, contact Financial Services. |
Value-Added Tax (VAT) |
|
No |
Except with prior approval by sponsor. Contact Financial Services. |
Telephone (local and recruiting) |
|
No |
Except under special circumstances and with *prior approval of the federal agency. |
Travel (domestic and Foreign) |
Yes |
Documentation is required to justify that: (1) participation of the individual is necessary to the Federal award being charged, and (2) the costs are reasonable and consistent with 蜜桃影像传媒有限公司网站’s established travel policy. |
|
Tuition Remission (Graduate Research Assistants) |
No |
Only with *prior written approval of awarding agency. |
*At time of approved proposal, NOT after award is granted.
Sponsored Programs and Research Administration
-
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(formerly Psychology Building)
Suite 3100
1500 N. Patterson St.
Valdosta, GA. 31698 -
Mailing Address
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Valdosta, GA 31698 - OSPRA Main (Calls will be returned within 24 hours)
- Phone: 229.249.2614
- Fax: 229.245.3853
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