Direct costs are 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
- Supplies and Services
- Fringe Benefits
- Telecommunications Expenses
- Participant Costs
- 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. Please review the Application of Fringe Benefit Rates Chart for the current rates.
Facilities and Administrative Costs
Also referred to as indirect costs or overhead, Facilities and Administrative (F&A) costs are essential 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 are an integral part of every proposal budget.
Examples of F&A Costs include:
- Setting up and Managing Research Foundation Accounts
- Human Resource Administration
- Sponsored Projects Administration
- Accounting and Finance Services
- Legal and Audit Costs
- SJSU campus activities, such as building costs, insurance, utilities, and maintenance and service contracts.
For more information, refer to the Facilities and Administrative Costs FAQs.
SJSU and the Research Foundation establish the university’s F&A costs, which are then presented for review and audit to the U.S. Department of Health and Human Services (DHHS). SJSU and DHHS will agree to the approved F&A rates to cover research, instruction, training, and other sponsored account activities, both on-campus and off-campus. The approved rates are then set forth in the Colleges and Universities Rate Agreement.