Charging Costs Directly or Indirectly to Sponsored Projects

Costs and myUFL Account Codes Normally Treated as Indirect (F&A) costs and Not Charged Directly to Federally Funded Sponsored Agreements

Salary and Wage Expenditures

Cost Item	Cost Treatment	Account Code
Administrative and Clerical Salaries To direct charge, a CAS Exemption is required and will only be approved where the costs have been specifically budgeted for and/or justified as integral to the performance of the project or activity being funded, otherwise sponsor approval is required.	normally indirect	See Payroll Distributions of Job Codes Normally NOT Directly Charged to Federal Projects

Operating Expenditures

Group 1 Cost Items:
For a direct charge to an item in Group 1 that is normally indirect a CAS Exemption is required.

Cost Item	Cost Treatment	Account Code
Audio Visual Devices < $5,000	normally indirect	731800
Cell Phones & Service Plans	normally indirect	722200
Computer Devices < $5,000	normally indirect	734800
Computer Peripherals < $5,000	normally indirect	734900
Computer Software – General Purpose (Word, Excel, etc)	normally indirect	734200
Memberships & Dues	normally indirect	791000
Postage Stamps	normally indirect	794000
Specialty Printing	normally indirect	793300
Subscriptions	normally indirect	791100
Supplies – Audio Visual	normally indirect	731300
Supplies – Computer	normally indirect	734100
Supplies – Office	normally indirect	732100
Telephone – Local Calls	normally indirect	722100
Telephone Install/Maint/Repair	normally indirect	722120
Telephone Contracts	normally indirect	722140
Telephone Leasing	normally indirect	722130

Group 2 Cost Items:
For a Group 2 cost item to be direct charged a CAS Exemption is required and will normally only be approved where the costs have been specifically budgeted for and/or justified as essential or necessary to the performance of the project or activity being funded, otherwise sponsor approval is required.

Cost Item	Cost Treatment	Account Code
Accounting Services	normally indirect	711100
Bank Charges & Custodial Fees	normally indirect	711900
Books & Publications – Non-Library	normally indirect	739300
Building Maint & Supplies	normally indirect	733000
Cable Television	normally indirect	721700
Chilled Water	normally indirect	721600
Construction Contractors	normally indirect	714000
Electricity	normally indirect	721100
Electronic Data/Subscriptions	normally indirect	734260
Fax/Phone Equipment < $5,000	normally indirect	729900
Garbage Collection	normally indirect	721400
Insurance –Malpractice, Liability, Property	normally indirect	795000
Janitorial Services	normally indirect	719100
Land Purchase	normally indirect	781000
Laundry Services	normally indirect	719110
Legal Services	normally indirect	711200
Library Resources & Publications	normally indirect	785000
Linens	normally indirect	738200
Maintenance Contracts – Buildings	normally indirect	741200
Modular Buildings	normally indirect	783200
Moving Contractor	normally indirect	719400
Natural Gas	normally indirect	721200
Office Equipment < $5,000	normally indirect	732900
Other Equipment < 5,000	normally indirect	739400
Pagers	normally indirect	722300
Photocopying	normally indirect	793100
Proctoring Services	normally indirect	715400
Professional Licenses	normally indirect	791200
Rentals – Dormitory Furniture	normally indirect	792300
Repairs & Maintenance – Buildings	normally indirect	741100
Repairs & Maintenance – Facility Surfaces	normally indirect	741175
Repairs & Maintenance – Infrastructure/Grounds	normally indirect	741100
Sewage	normally indirect	741400
Small Hand tools < $5000	normally indirect	739700
Steam	normally indirect	721500
Student Recruitment Services	normally indirect	713100
Tempforce Employee – Clerical	normally indirect	719310
Uniforms	normally indirect	738100
Utilities & Communications – Resale	normally indirect	729100
Utilities / Communications – Other	normally indirect	729200
Utilities Tax	normally indirect	799500
Utility Reimbursement	normally indirect	721999
Vehicles & Transportation >$4,999	normally indirect	784000
Water	normally indirect	721300

Group 3 – Normally Unallowable Costs:
For a Group 3 normally unallowable cost item to be direct charged, a CAS Exemption is required and will only be approved where the costs have been specifically budgeted for and/or justified as essential or necessary to the performance of the project or activity being funded, otherwise sponsor approval is required.

Cost Item	Cost Treatment	Account Code
Awards & Commendations	normally unallowable	799200
Entertainment Expense	normally unallowable	799600
Entertainment Services	normally unallowable	711800
Event Tickets	normally unallowable	799620
Food & Beverages for Human Consumption	normally unallowable	799400
Catering Services	normally unallowable	715500

Most Common Costs and myUFL Account Codes that are Charged Directly to Federally Funded Sponsored Agreements

This list of cost items is not intended to be all inclusive. Other costs will be allowed as a direct charge so long as the item and amount are considered necessary, reasonable, allocable, and allowable under Uniform Guidance (UG) 2 CFR 200.

Salary and Wage Expenditures

Professional and technical salaries (faculty, other senior personnel, postdocs, graduate & undergraduate students)	Direct charge	In general, salary support for those positions that will carry out the proposed project’s activities
Fringe Benefits	Direct charge	Use HHS approved rates

Operating Expenditures

Cost Item	Cost Treatment	Account Code
Animal Care Services	Direct charge	731200, 731210, 731220
Computer Software – Technical / Specialized	Direct charge	734250
Consultant Services	Direct charge	711300
Equipment – Technical / Scientific >$4,999	Direct charge	780000 (must be budgeted for)
Material and Supplies – Laboratory	Direct charge	731100
Research Subject Payments	Direct charge	719500
Participant Support – Participants in meetings, conferences, symposia, and workshops	Direct charge	719200 (IDC Charged) 719250 (No IDC Charged)
Repair and Maintenance – Equipment	Direct charge	742100
Subawards	Direct charge	712100 ($25,000 or less) 712200 (Subcontract over $25,000)
Telephone – Long Distance Charges	Direct charge	722150
Travel – Domestic	Direct charge	771100 (In State) 771200 (Out of State)
Travel – Foreign	Direct charge	772000

Non-Federal Sponsored Agreements

All costs that are reasonable, allocable, and necessary for the performance of the project or activity being supported by the non-federal award may be direct charged, subject to any special terms and conditions.