Costs which are necessary to support research and other sponsored projects, but which cannot be readily or easily assigned to individual projects. These include costs related to facilities operations (depreciation, utilities, maintenance, security, etc.), libraries, departmental administration, and general administration, like OSP and C&G. UGA recovers F&A costs by applying a percentage rate to the direct cost expenditures charged to sponsored project accounts.
The process for obtaining OSP review and approval to direct charge items to a restricted account that are typically charged as F&A or indirect costs. For example, charging administrative salaries, office supplies, and cell phones to a federal award requires an exception approval.
Includes such items as computers, copiers, paper, envelopes, paper clips, binder clips, binders/notebooks, transparencies, rubber bands, legal pads, pens, pencils, markers, post-it notes, liquid paper, staples/staplers, tape/tape dispensers, clocks, calendars, paper punches, University stationery, desk organizers, file cabinets, file folders, printer paper, printer ribbons, toner cartridges, diskettes, zip disks, etc. General-purpose office supplies are treated by UGA as facilities and administrative costs (F&A), and are therefore usually not allowed as direct costs on a federal award.
A unit of the executive branch of the federal government responsible for activity oversight of the agencies of the federal government. OMB sets the business and accounting practices that govern all financial disbursements, and issues the circulars dictating how educational institutions are expected to manage and account for federal funds (i.e., A-21, A-110, and A-133).
An accounting code used to identify balance sheet classifications, revenue classifications, or expenditure classifications. Every type of expense incurred on a project has a specific object code attached to it, which is used for reporting and tracking purposes.
