Office of Sponsored Research - 300.06 - Direct Costs

Title

Office of Sponsored Research - 300.06 - Direct Costs

Purpose

In assisting the University's departmental research administrators, this operating standard provides guidelines for budget planning of direct costs in accordance with Federal regulations.

Policy Statement

Researchers at the University are required by Federal regulation to identify direct costs according to the definitive criteria in 2 CFR §200.413.

Allowable costs identified directly and solely with a particular sponsored project are classified as Direct Costs. Direct Costs include both personnel and non-personnel cost elements that may include, but are not necessarily limited to:

I. Personnel Costs

  • Salaries
  • Fringe Benefits

II. Non-Personnel Costs

  • Capitalized Equipment
  • Travel
  • Subrecipients
  • Consultants
  • Tuition
  • Other Direct Costs

Exclusions

Non-Federal funding agencies may allow costs that the 2 CFR §200.413 does not. When this is the case, such costs may be included but must be explained in the proposed budget justification.

Related Requirements

Unit Policies, Standards, & Procedures

Contact Information

For questions regarding this operating standard and its related procedure, please contact ResAdminOSR@unc.edu.

For questions regarding Pre-Award management or Post-Award administration, please contact the assigned Sponsored Projects Specialist (SPS).

For invoicing, reporting and other financial matters, please contact the assigned Sponsored Projects Accountant.
OSR Staff assignments may be found in RAMSeS or on the OSR website.

History

History Table
Date Description
05/15/2018 Revised to coincide with the release of the new OSR Website.

The operating standards in the Office of Sponsored Research Operating Standards & Procedures Manual supersede any OSR operating standards, procedures and appendices previously included in the University Business Manual, a publication of UNC-Chapel Hill’s Division of Finance.

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Details

Article ID: 132286
Created
Thu 4/8/21 9:28 PM
Modified
Thu 7/22/21 6:20 PM
Effective Date
If the date on which this document became/becomes enforceable differs from the Origination or Last Revision, this attribute reflects the date on which it is/was enforcable.
02/19/2021 9:16 AM
Issuing Officer
Name of the document Issuing Officer. This is the individual whose organizational authority covers the policy scope and who is primarily responsible for the policy.
Issuing Officer Title
Title of the person who is primarily responsible for issuing this policy.
Distinguished Professor
Last Review
Date on which the most recent document review was completed.
02/19/2021 9:16 AM
Last Revised
Date on which the most recent changes to this document were approved.
04/15/2019 12:00 AM
Origination
Date on which the original version of this document was first made official.
07/01/2008 12:00 AM
Responsible Unit
School, Department, or other organizational unit issuing this document.
Research