Important Notice

alert iconBCTC offices will be closed in observance of the Thanksgiving Holiday, November 27-30, 2014. Classes are out of session for the Academic Holiday, November 26-30, 2014. The college will reopen on Monday, December 1, 2014.
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Direct Costs

Allowable Direct and Indirect Costs on Sponsored Projects/Grants

Below is a generalized list of direct and indirect costs that are allowed on sponsored projects. Some indirect costs may be charged as direct costs if specifically approved by the Awarding Sponsor. For example, clerical personnel costs are allowed on some Kentucky Adult Education project/grants. This list is not inclusive of all sponsored project costs. For a more complete list see the OMB Circular A-21.

 

DIRECT COSTS

Salaries, Wages, and Fringe Benefits:

  • Principal Investigator
  • Faculty
  • Program Director
  • Staff
  • Instructor
  • Other
  • Technician

 

 

INDIRECT COSTS

Administrative And Clerical Salaries, Wages, & Fringes:

  • Fiscal officer
  • Accountant
  • Secretary
  • Staff Assistant
  • Department Administrator

 

 

 

Auto Rental

 

 

Dues & Memberships:

 

 

Consultants:

 

Duplicating, Printing, Page Charges, Reprints and Reference Materials Equipment (Technical &Instructional)

 

 

 

 

Equipment (technical & instructional)

 

 

 

Equipment (general purpose):

  • Copier
  • Office furniture

Freight & Shipping Costs:

 

 

Maintenance & Repair Of Technical & Instructional Equipment

 

 

Maintenance & Repair of General Purpose Equipment:

 

 

 

 

Participant Support Costs

 

 

 

Postage:

  • General office

Rental Of Space Or Equipment (Non-college owned)::

SERVICE AND RECHARGE CENTER CHARGES:

  • CED charges
  • Work Keys

 

 

Subcontracts

 

 

Subscriptions:

 

 

Supplies & Materials:

 

  • Instructional supplies
  • Books
  • Training materials
Office Supplies:

 

  • Non-instructional Supplies
Telephone Charges:

 

  • Long Distance
  • Fax charges
  • Basic line charge if phone totally dedicated to a grant.
Telephone Charges – Basic:

 

  • Line charges, voice mail, local calls on phone not totally dedicated to a grant.
Trainee Costs:

 

  • Stipends
  • Tuition & fees
  • Travel
Travel Costs