Material and Supplies

Materials and supplies neccesary fo rthe performance of the work may be budgted for as direct costs.

Also see: Budgeting for Computing Devices as a Direct Cost

Direct charging of general office supplies should be restricted to projects with a high demand for these items and must be in compliance with the university’s Cost Accounting Standards policy; all such charges must be project-specific and justified in the budget. Even though supplies are estimations, it is advisable to have a breakdown of these items by general classification as substantial amounts are usually challenged by agency reviewers.