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Direct Costs can be identified specifically with a particular sponsored project or another institutional activity and can be assigned to activities relatively easily with a high degree of accuracy. (OMB Circular A-21, Section D1)
In general, an expense may be charged to a project as a direct cost if it meets the following criteria:
1. The expense is budgeted as a direct cost and accepted by the sponsor; and
2. The expense conforms to A-21 definitions for institutional consistency of cost treatment in like circumstances; and
3. The expense meets the A-21 definitions for allowability, reasonableness and allocability to the project.Facilities &Administrative (F&A) Costs are those expenses incurred for common or joint objectives that cannot be readily and specifically identified with a particular sponsored project. Costs that generally fall into this category include memberships, subscriptions, general-purpose computers and office equipment, routine office supplies, local (basic) telephone charges, postage, etc, and departmental administrative support.
Direct Charging Normal Indirect Costs
In some cases, expenses normally charged as indirect, may be charged directly to the sponsored project. To meet the consistent treatment requirements, additional documentation is required to show the "unlike circumstances", as defined in A-21. The requirements for “unlike circumstances” are as follows: