Costs that can be identified with a specific sponsored project or that can be directly assigned to project activities relatively easily with a high degree of accuracy.
Examples of direct costs include:
- Salaries of technical staff
- Fringe benefits
- Telecommunications Expenses
- Participant costs
- Supplies and Services
- Publication Costs
- Animal Care Costs
Fringe Benefit Rates
Each year the U.S. Department of Health and Human Services (DHHS) reviews proposed fringe benefit rates for the San José State University Research Foundation. The approved rates become effective on July 1 of each year.
Facilities and Administrative (F&A) Costs
Also referred to as indirect costs, overhead are Research Foundation general operating expenses and costs incurred in support of sponsored programs that are not readily identified with a single project, account, or transaction. F&A costs include expenses related to campus research and other facilities, utilities, or libraries that are reimbursed annually to the university. The federal government determines F&A cost rates in conjunction with SJSU. F&A rates are reviewed every four years by the U.S. Department of Health and Human Services (DHHS).