What kinds of costs can be included in a project proposal budget and or charged to a project account?
In general, only direct costs that are required and necessary to accomplish the work statement may be included in proposal budgets. Such costs must be allocable, reasonable, and not “unallowed” by OMB Circular A-21 (The Cost Standards). Typical costs include compensation and associated benefits for researchers and graduate students (consistent with Section J.10), supplies, travel, equipment, etc. F&A costs, calculated by applying the current rate agreement to the modified total direct costs, may be included in most cases. Charges to project accounts must be consistent with the approved project budget (and must meet the above test).
