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Procedures for Charging Expenditures to Federally Sponsored Programs

Direct versus Indirect - A Quick Reference

The following quick reference lists common expenditures, and whether they are generally charged directly or indirectly to federally sponsored programs. The actual written Tulane policy should be referenced to fully understand how costs should be charged for specific circumstances.



Project Salaries Administrative Salaries
Student Salaries

Clerical Salaries*

Advertising Costs Memberships

Office Supplies*

Insurance Proposal Costs
Material, Supplies & Services Costs Local Telephone Costs*
Postage or Delivery Costs Building Depreciation
Printing and Publications Equipment Depreciation
Remodeling Costs Security Costs*
Subscriptions Utility Costs*
Long Distance Toll Charges Repairs and Maintenance*
Travel University Administration
Off-Campus Custodial and Laundry Costs Sponsored Programs Admin.
Data Processing Library Costs
Payment to Study Subjects  
Subcontracts and Consortium Agreements  

*These costs may be charged directly to federally sponsored programs provided they are extraordinary and are being used in significantly greater proportions than a routine level of support would require and can be specifically identified with the project or activity.

NOTE: Some typical indirect costs may be charged as direct expenses to off-campus accounts.