Direct Costs Checklist

This checklist provides guidance to listing project costs. Use it to ensure that you have included all costs needed to complete your project. These are accepted federal cost categories, and faculty is encouraged to group costs accordingly. State of Florida definitions of cost categories may differ from sponsoring agencies. Please see Glossary of Budget Terms for in-depth definitions and explanations of each category.

1. Salaries and Wages
   • Faculty and Staff
     • Academic Personnel
     • Can include Research Assistants with full fringe benefits
   • OPS (Other Personnel Salaries)
     • **Please note that OPS is a UCF hiring category as well as a common sponsor agency category. The two are not necessarily interchangeable**
     • Research Assistants
     • Technicians
     • Post-Doctoral
     • Temporary Personnel
     • Graduate Student (at student fringe benefit rate)
     • Undergraduate Student (at student fringe benefit rate)
   • Administrative Support, like secretaries, is included in the Facilities & Administrative Costs (indirect costs) and therefore not an allowable direct cost
   • Students (undergraduate and graduate)

2. Fringe Benefits
   • Charged on all Salaries and Wages, including temporary labor. Current fringe benefit rates can be located at:
     • http://www.finacctg.ucf.edu/cgrants/p1cgrant.htm

3. Consultants
   • Consultant Fee (honorarium or hourly rate)
   • Travel for Consultant
     • Airfare
     • Mileage
     • Lodging
     • Per Diem
   • Maximum daily fee for NSF projects can e found at http://www.nsf.gov/bfa/cpo/policy/faqs.htm#1 (scroll to "consultant rate).

4. Equipment/OCO (with documented price quotes provided at time of proposal processing)
   • Scientific
   • Other equipment allowable per agency guidelines

5. Supplies
   • Animals
   • Animal Maintenance and Supplies
   • Chemicals
   • Glassware

6. Travel
   • Domestic
   • Foreign-rates can be located at:
     • http://www.state.gov/www/perdiems/2000/0009bperdiems.html
   • All travel should include:
     • Airfare
     • Lodging
     • Transportation
     • Per Diem
     • Registration Fees
   • Please visit Travel Budget Sample for an example

7. Subcontracts
   • Company name and cost amount
     • A statement of work and budget signed by company's authorized representative should be provided at time of proposal processing

8. Training Costs
   • Fees
   • Trainee Stipend (not available to UCF faculty)
   • Trainee Travel

9. Other Direct Costs
   • Books, Reprints, Scientific Journals, Memberships
   • Computer Services
   • Equipment Maintenance and Repair Costs
   • Office Supplies
   • Postage
   • Printing, Duplication, Copying
   • Publication
   • Telephone and Telegraph (long distance calls only)
   • Tuition Support (Student)

10. Total Direct Costs
    • Sum of Direct Costs Items A - I