Office of Sponsored Programs - 300.06 - Direct Costs

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

Title

Office of Sponsored Programs - 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

• Research Administration Glossary at Carolina
• 2 CFR 200.413 - Direct Costs

Unit Policies, Standards, & Procedures

• OSP Operating Standard 300.07 - Direct Costs, Personnel
• OSP Operating Standard 300.08 - Direct Costs, Non-Personnel

Contact Information

For questions regarding this operating standard and its related procedure, please contact SponsoredPrograms@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.
OSP Staff assignments may be found in RAMSeS or on the OSP website.

History

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