DIRECT AND FACILITIES AND ADMINISTRATIVE (F & A OR INDIRECT)

COST REFERENCE TABLE

 

Account Code/Tile

Allowable

Normal

Treatment

Comments/

Reference

6000 Salaries and Wages                                                                                                                                                

6010 - Faculty Salaries - Regular

Yes

Direct

 

6015 - Faculty Productivity Compensation

Yes

Direct

 

6050 - Administrative Salaries

Yes

F & A

 

6055 - Professional Salaries

Yes

Direct

 

6060 - Post-Doctoral Fellows Salaries

Yes

Direct

 

6110 - Clerical Salaries

Yes

F & A

 

6115 - Technical Salaries

Yes

Direct

 

6125 - Maintenance Salaries

Yes

Direct

 

6120 - Overtime Salaries

Yes

 

Follows regular salary charge

6190 - Contingency Salaries

-

-

Does not apply

6210 - Fellowships & Graduate Assistants

Yes

Direct

 

6211 - Special Pay and Stipends

Yes

Direct

 

6260 - Residents Pay - Taxable

Yes

Direct

 

6310 - Student Employment

Yes

Direct

 

6320 - Student Employment - Overtime

Yes

 

Follows regular salary charge

6360 - Supplemental Pay

Yes

Direct

 

6510 - PIP Pay to Physicians

Yes

Direct

 

6520 - Nonpayroll Personal Services

Yes

Direct

 

6540 - Other Nonpayroll Payments

Yes

Direct

 

6601-6710 - Employee Benefits

Yes

Direct

Same treatment as related salary

7001 Communications

7002 - Answering Services

Yes

F & A

OMB A-21 J9

7003 - Base Service

Yes

F & A

"

7004 - Cable TV

Yes

Direct

"

7005 - Long Distance

Yes

Direct

"

7006 - Other Communications (Cellular)

Yes

Direct

"

7007 - Pagers

Yes

Direct

"

7008 - Postage

Yes

F & A

OMB A-21 J9; Exception

7009 - Telephone Equipment

Yes

F & A

"

7010 - Telephone Service Calls

Yes

F & A

"

7011 - Radio/TV Broadcast Fees

Yes

Direct

"

7050 External Printing & Publishing                           

 7051 - Advertising

Yes

Direct

OMB-A-21 J1c for exception - allowable only if specific to project and for participants and personnel recruiting.

 7052 - Binding

Yes

Direct

OMB-A-21 J39c for exception - allowable only if specific to project and for participants and personnel recruiting.

 7053 - Copying (External Vendor)

Yes

Direct

OMB-A-21 J39c for exception - allowable only if specific to project and for participants and personnel recruiting.

 7054 - Printing (External Vendor)

Yes

Direct

OMB-A-21 J39c for exception - allowable only if specific to project and for participants and personnel recruiting.

7055 - Photography

Yes

Direct

OMB-A-21 J39c for exception - allowable only if specific to project and for participants and personnel recruiting.

7056 - Other External Printing, Publishing

Yes

Direct

OMB-A-21 J39c for exception - allowable only if specific to project and for participants and personnel recruiting.

7100 Insurance

7101 - Auto Insurance

Yes

F & A

 

7102 - Boiler & Machine Insurance

Yes

F & A

 

7103 - Comprehensive Crime Insurance

Yes

F & A

 

7105 - Malpractice Insurance

Yes

F & A

OMB A-21 J25g: Allowable only for human subject grants

7106 - Property Insurance

Yes

F & A

OMB A-21 J25a,b

7107 - Public Liability Insurance

Yes

F & A

 

7108 - Other Insurance

Yes

F & A

 

7109 - Medical Equip. Insurance Premium

Yes

F & A

OMB A-21 J25a,b,d

7150 Utilities                      

7151 - Chilled Water & Steam

Yes

F & A

OMB A-21 F4a

7152 - Electricity

Yes

F & A

OMB A-21 F4a

7153 - Electricity Passthrough

Yes

F & A

OMB A-21 F4a

7154 - Water, Gas & Sewer

Yes

F & A

OMB A-21 F4a

7200 Rentals & Leasing

7201 - Facilities Rental/Leasing

Yes

F & A

OMB A-21 J43 (ref C3. reasonable)

7202 - Special Purpose Furniture & Equipment Rental/Leasing

Yes

Direct

OMB A-21 J18a(3) Equipment used only for research, medical, scientific or other technical activities

7203 - Software Rental/Leasing

Yes

Direct

 

7204 - Other Rental/Leasing

Yes

Direct

 

7205 - General Purpose Furniture & Equipment Rental/Leasing

Yes

F & A

OMB A-21 J18a(4) General Purpose Equipment includes office equipment and furnishings, printing equipment, etc.

7250 Repairs and Maintenance

 7251 - Building & Grounds Repairs & Maintenance

Yes

F & A

Allowable only if the cost incurred is to keep the property in an efficient operating condition and neither adds to the permanent value of the property nor appreciably prolongs its intended life.

7252 - Special Purpose Equipment Repairs & Maintenance

Yes

F & A

OMB A-21 J18a(3) for definitions of Special Purpose Equipment

7253 - Vehicle Repairs & Maintenance

Yes

F & A

Same as 7251

7254 - Preventive Maintenance - Medical Equipment Insurance (Med. Dean’s Office Use)

Yes

Direct

Same as 7251

7255 - Repairs - Medical Equipment Insurance (Med. Dean’s Office Use)

Yes

Direct

Same as 7251

7300 Contracted Services                

7301 - Accounting and Auditing

Yes

F & A

OMB A-21 J37. Exceptions in J13

7302 - Architectural & Engineering

Yes

F & A

OMB A-21 J40

7303 - Data Processing

Yes

F & A

OMB A-21 J37. Exceptions in J13

7304 - Educational (Honoraria)

Yes

Direct

OMB A-21 J37. Exceptions in J13

7305 - Hazardous Waste Disposal

Yes

Direct

OMB A-21 F4a

7306 - Non-hazardous Waste Disposal

Yes

F & A

OMB A-21 F4a

7307 - Investment Management

Yes

F & A

OMB A-21 J20c

7308 -– Janitorial

Yes

F & A

OMB A-21 F4a

7309 -– Legal

Yes

F & A

OMB A-21 J37.  Exceptions in J13

7310 - Management Consulting

Yes

Direct

OMB A-21 J37.  Exceptions in J13

7315 - Other Contracted Services

Yes

F & A

OMB A-21 J37.  Exceptions in J13

7316 - Marketing Services

No

-

OMB A-21 J46 - Potentially allowable if meet criteria in J1c

7323 - Grant Subcontracts

Yes

Direct

OMB A-21 J37. Exceptions in J13

7311 Medical, Clinical and Research Contracted Services

 7312 - Lab Services Fees

Yes

Direct

 

7313 - Radiology Services Fees

Yes

Direct

 

7314 - Other Medical, Clinical & Research Fees

Yes

Direct

 

7317 Maintenance Contracts