1. Service Units
  2. Sponsored Program Services
  3. Proposals
  4. Proposal Preparation & Submission Overview
  5. General Cost Principles
  6. Budgeting & Costing
  7. Other Direct Costs
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Other Direct Costs

The Other Direct Costs (or Other Costs) budget category includes those costs that are not appropriately included in other cost categories, or as required by the sponsor’s budget form. Generally, such costs include animal per diem costs (the cost of animals should be listed as a supply), human subject honoraria, publication charges, subawards, computer time, maintenance and other service agreements/charges, space rental, consultants, alterations or renovations, equipment rental, etc. Many of these cost categories are discussed below.

Equipment

Equipment is defined as tangible, non-expendable, personal property having an anticipated life of one year or more with a unit acquisition cost of $5,000 or greater. Equipment includes, but is not limited to, furnishings, scientific apparatus, machinery, library volumes, artwork, motor vehicles, boats and livestock. Proposers should identify the individual pieces of equipment requested, their importance to the project, and why existing equipment does not suffice.  Price quotes or the basis for projected prices may be required for larger pieces of equipment. Equipment costs are excluded from the Modified Total Direct Cost (MTDC) “base,” or the dollar amount to which the indirect cost rate is applied; see Indirect Costs below. For additional information, including equipment definitions, please see the Accounting website.

Travel

Travel costs are classified as those expenses for transportation, lodging, subsistence and related items incurred by employees who are traveling on official University business. Domestic and foreign travel should be separately identified. Unless otherwise stated by the sponsor, domestic travel is considered to be travel among any of the 50 United States, its possessions and territories, and Canada. Foreign travel is classified as travel outside these areas. Travel justification should include who is traveling, where, the purpose of the trip, the number of trips, the costs for the air fare, per diem, lodging, car rental and other costs associated with the travel. For more general information see the UConn Procurement Travel website. For information about international travel, please see the OVPR’s International Travel page.

Materials and Supplies

Supplies and materials are any consumable item having an acquisition unit cost of less than $5,000.  These costs should be project-specific, reasonable and based on actual or historical use. Unless required by the sponsor, it is not necessary to break down each individual item, but a general description and amount by general classification should be provided (e.g. glassware, test tubes, or chemicals).

Publication Costs

Publication costs consist of the documenting, preparing, publishing, disseminating, page and reprint charges, and sharing of project findings and supporting material. Budgets should be based on actual experience with an inflation factor built in for future years.

Subawards/Subcontracts

Subrecipient agreements, either subcontracts or subawards (both may be referred to as “subawards”) are a mechanism for passing funding provided by a prime sponsor through to a subrecipient for the purpose of carrying out a portion of the scope of work of the project. If a portion of the work is to be completed by another institution, a subrecipient proposal, including a statement of work, budget, budget justification and Negotiated Indirect Cost Rate Agreement is required. For awards made on or after July 1, 2025, the Modified Total Direct Cost base includes the first $50,000 of each sub-contract (prior threshold $25,000); see Indirect Costs below.

Consultants

Consultants are independent contractors, not employees, who provide a service that cannot be performed satisfactorily by existing University personnel during the performance of the project. A consultant letter of intent that includes the period of service or number of days on the project, professional fee/rate, and travel and other related expenses should be provided to Sponsored Program Services.

Animal Care Costs

Animal costs should reflect the type of animal, the number of animals and the unit cost per animal. Per diem costs should list the number of days of per diem.  The Animal Care Services Information for Grant Preparation page includes current per diem rates can be found on the Animal Care Services website. The current indirect cost rate should be applied to Animal Care Costs.

Participant Support Costs

Participant Support Costs typically support training, conference, and workshop activities, and may include travel, stipend, and subsistence for participants. As defined in 2 CFR 200.1 “Definitions”, participant support costs are “direct costs that support participants and their involvement in a Federal award, such as stipends, subsistence allowances, travel allowances, registration fees, and per diem paid directly to or on behalf of participants.” Typically, Participant Support Costs are incurred for projects that include an education or outreach component. The funding opportunity announcement (FOA) will indicate when these expenses are allowable as direct costs to the project. 

  • Participants ARE: individuals whose primary purpose of attending an event is learning or receiving training and who receive a stipend, per diem or subsistence allowance rather than a salary and fringe benefits. Participants do not perform work or services for the project or program other than for their own benefit. Participants are not required to deliver anything or provide any service to UConn in return for the support.
  • Participants ARE NOT: UConn employees; students or project staff members receiving compensation directly or indirectly from the grant; research subjects receiving incentive payments; or recipients of any compensation from any other federal government source while participating in the project (applies only to federal grants).
  • Participant Support Costs are direct costs for items such as stipends or subsistence allowances, travel allowances and registration fees paid to or on behalf of participants or trainees in connection with meetings, conferences, symposia or training projects.

Participant Support Costs are excluded from the MTDC base (see Indirect Costs below), and should not be confused with Human Subject Payments.  Payments or gifts given to research subjects in exchange for study participation are included in the MTDC base (see Indirect Costs below).

All Other Direct Costs

Indicate any other project-related expenses, such as postage, long-distance telephone charges, equipment maintenance, boat charges, computer services, participant stipends and human subject costs.  The budget justification for these costs should include the number of units and cost per unit.

07/24/2025