Direct Costs

There are various policies and resources available to reference when determining allowable direct costs for budget preparation. For questions while developing a proposal budget, you may always contact your assigned SPA Project Officer.

For full listing of allowable and unallowable direct costs, you may refer to Chapter 5, PREPARING A SPONSORED PROJECT BUDGET, in the Sponsored Projects Handbook.

The Cost Principles of the Uniform Guidance provides the "rules" for applying certain items of costs to sponsored projects and set four basic concepts relating to all direct costs: allowability, allocability, reasonableness and consistency. These concepts are applicable to all sponsored projects, whether government funded or not.

The Uniform Guidance also provides a full listing of allowable and unallowable costs:

Uniform Guidance-Subpart E

Charging and Documentation of Personnel Costs Charged to Sponsored Projects (refer to definition of Institutional Base Salary for Budget Preparation)
Participant Support Costs

Will add others here

Develop Your Budget

Proposal & Award Policies & Procedures Guide (PAPPG):

Chapter II (g) - Budget and Budget Justification

Direct Costs

Uniform Guidance - Subpart E (200.400-200.475) - Cost Principles

Select Institutional Policies

NIH Budgeting

NSF Budgeting

Budget Preparation

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