Direct Costs can be specifically linked to your project. See a complete list of allowable and unallowable direct costs. In summary, direct costs include:
- Salaries/Wages—List personnel by name, salary rate, and percentage of their time they will devote to the project. The Sponsored Programs Accounting web site has detailed information on to a sponsored project.
- Employee fringe benefits—This includes the university's contribution toward insurance, retirement and similar items. See the University's fringe benefit agreements (PDF).
- Graduate/Undergraduate support—Base your budget amounts for student support on current Graduate Research Assistant stipend (PDF) and tuition rates (PDF).
- Equipment—Provide itemized costs for equipment purchases, including any necessary accessories, installation, delivery, software, or other related items. Provide justification concerning how equipment purchases will benefit the project (or are necessary to the project). General purpose equipment (computers or printers, for example) must be clearly explained in this justification.
- Travel—Include necessary travel expenses as direct costs. Estimate travel using Michigan Tech's current domestic per diem and international per diem rates.
- Materials and Supplies—Identify and justify consumable (or expendable) materials and supplies for the research project. Office supplies are typically included in Facilities and Administration (F&A), which are indirect costs.
- Consultant or Professional Services—Request funds for any necessary outside services for the project. Michigan Tech employees may not serve as consultants on sponsored projects awarded to Michigan Tech. The Independent Contractor Questionnaire may be helpful.
- Report and publication costs.