对于提案的目标来说，直接成本必须是必要的和合理的. 直接成本的例子有:

• 工资
• 附加福利
• 供应
• 设备
• 旅行
• 参与者的支持
• 咨询师/专业服务
• Sub-awards /分包合同

确定成本容许度的基本考虑是:

• 成本必须合理. 这被定义为一个谨慎的人在这种情况下会采取的行动.
• Costs must be allocable to sponsored agreements under the principles and methods described in the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards issued by the Office of Management and Budget (Uniform Guidance). Costs are incurred to benefit the specific sponsored project and able to be assigned to the project with a high degree of accuracy.
• Costs must be given consistent treatment through the application of generally accepted accounting principles appropriate to the circumstances. 类似的费用通常被视为整个大学的直接或间接费用.

一般可接受成本 哪些可被记入助学金, 合同, and other agreements is the Uniform Guidance prepared by the Office of Management and Budget (OMB). 该文件确定了可能作为间接成本收取的成本. 虽然十大电子游艺网站排行赞助的项目并非都是联邦政府资助的, 并不是所有的赞助商都允许在项目预算中包含间接成本, the distinction between direct and indirect costs must be maintained consistently throughout the University.

一般不可接受成本 确定不能包括在预算中的成本, 尽管根据统一指南，这些费用属于直接费用. 赞助商也可以限制某些预算类别的金额. 例如, limitations on salaries or minimums for participant costs maybe set in place by the sponsor. 许多联邦机构也限制向个人顾问支付报酬.

无论是间接的(F&A)成本或直接成本, the federal government identifies specific activities or transactions that are not allowed to be charged to sponsored research, 要么作为直接成本，要么作为F&一个成本. The following costs have been specifically identified by the government as generally unallowable on government grants and 合同.

下面的列表并非包罗万象. 个别机构和项目的要求可能会列出其他“不允许的”成本.

• 大学宣传广告, 包括印刷材料, 促销产品, 纪念品, 礼物, 纪念品
• 以招聘为目的的广告，包括颜色或尺寸过大
• 酒精饮料
• 校友或筹款活动
• 古董
• 坏账冲销
• 慈善捐款
• 毕业典礼的费用
• 用于私人办公室的装饰物
• 娱乐
• 很好/原始艺术
• 罚款及罚则
• 头等舱/商务舱航空差旅
• 花
• 礼物、奖品和奖励
• 供个人使用的服务物品
• 游说
• 航空旅行俱乐部的会员资格
• 公民、社会、社区组织或乡村俱乐部的会员资格
• 教员和职员的薪金超过学校所支付的基本薪金
• 社交活动

成本分担的类型

1. 强制性的:当成本分摊是强制性的, 成本分担的要求将在应用程序指南中描述. 如果发起人对成本分担保持沉默，或者声称成本分担是“鼓励的”。, 分摊费用不被认为是强制性的. For mandatory cost sharing the sponsor may require a certain percentage/type of cost sharing or that applicants "match" the sponsor's contribution according to a certain formula. Any quantifiable cost sharing described in the proposal then becomes a condition of the award thereby requiring the monitoring and reporting of the cost share expenditures to the sponsor.
2. 自愿承诺: Federal sponsors view any voluntary cost sharing offered at the proposal stage as "committed" cost sharing at the ward stage. This means that any quantified cost sharing offered in a proposal that is submitted to a federal sponsor becomes fiscally and/or programmatically auditable and must be documented and reported to the federal sponsor if the proposal is funded.
3. 自愿未提交: Voluntary uncommitted cost sharing refers to any effort or resources contributed to the sponsored project beyond that which is committed and budgeted for in sponsored agreement. Such voluntary uncommitted cost sharing is not included in either the proposal budget or the narrative.

成本分担机制

1. 豁免的间接费用(F&A):当……&A是“弃权”，大学同意不收取其联邦协商的F&给赞助商的利率. 放弃的部分被认为是“未恢复的F&如果保荐人允许，可以用作成本分摊. 在这种情况下，还需要获得AVPR批准. PI必须通过ORSPA获得豁免F的批准&A.
2. F的贡献&A:如获保荐人同意，F&与大学向该项目提供的任何现金捐款相关联. 例如, if the PI plans to contribute time and effort to the project without compensation from the sponsor, 这一努力的货币价值以及F&与之相关的费用可以作为费用分摊提供.
3. 现金成本分担: Contributing the computed value of the effort that University-paid personnel are expending on the project without reimbursement from the sponsor, 由大学支付的直接费用, 花在项目上.
4. 第三方贡献:  This is the computed value of any services and/or resources provided by a third-party in support of a sponsored project being administered by the University. 第三方实物出资可以是不动产, 设备, 供应, 以及其他消耗性财产, or goods and services directly benefiting and specifically designated for the University's project or program.

其他的考虑

• 总是仔细阅读指导方针，以确定是否需要分担成本, 如果是这样的话, 多少钱(1:1), 项目总成本的25%, 等.).
• 联邦拨款必须使用非联邦资金作为费用分摊
• Items shown as cost share must generally be accounted for during the approved project period (not before or after) and only for that particular sponsored project (and no other projects).
• 与你的主席和/或院长讨论费用分摊的可能来源.
• 所有费用分摊必须以与实际支出相同的方式记录.
• 成本分担的文件可以审计，就像由发起人支付的支出一样.

预算理由是对拟议费用的分类描述. 一般, 它解释了人员配置和供应/服务消费模式, the methods used to estimate/calculate (including escalation or inflation factors) and other details such as lists of items that make up the total costs for a category. 预算理由应涉及每个主要的成本类别(工资, 附加福利, 旅行装备, 供应, 其他直接成本和间接成本, 以及赞助商要求的任何其他类别.

A thorough written justification that explains both the necessity and the basis for the proposed costs must accompany the budget. The justification section is critical as it enables the principal investigator to emphasize the importance of essential project costs. A budget that is adequately and appropriately justified is the best way to assure a positive cost analysis by the sponsor.

帮助提示

• 在构建预算理由时, 按照与分项预算或赞助商预算表相同的顺序, 因此审阅者可以很容易地比较这两个文档.
• 检查发起人是否限制了证明的页数.
• Be sure everything in your budget justification is referenced in the proposal description/narrative as well-and be sure everything mentioned in your proposal description that would incur cost is explained in the budget and 预算的理由!
• 仔细检查担保人允许和不允许的费用, 因为这些因赞助商而异.
• 记住，所有的成本必须是合理的、允许的和可分配的.
• 可允许的指的是可以计入补助金或合同的费用.
• Allocable refers to the ability to dispense and/or distribute group costs to grant projects bases on the benefit to the program.
• 合理是指一个谨慎的商人会采取的行动.