Direct costs: Availability of Funds

If sponsor funds are available, appropriate direct cost items should be charged to sponsor funds in accordance with the instructions in the following section, "Object Codes".

If funds are NOT available and it is determined that the scope of work of the sponsored project cannot be modified to eliminate the need for the item, then the direct cost item should be charged to an appropriate cost share account [Note: internal approvals may be required.] and reflected as a cost of the project, but one borne by Stevens.

next -->  Account Coding Guidelines

Contact

Barbara DeHaven
Executive Director
Phone: 201.216.8762
Fax: 201.216.5203
bdehaven@stevens.edu

• Guidelines for Direct Costs
• Introduction
• Roles and Responsibilities
• Definitions and Criteria
• Reasonableness - Government Regulation
• Direct Costs: Allocability
• Direct Costs: Consistency
• Direct Costs: Allowability
• Direct Costs:  Availability of Funds
• Account Coding Guidelines
• Appendix A: Inappropriate Practices
• Appendix B: OMB Guidance on Administrative and Clerical Salaries
• Appendix C: Central Offices