PI/PD Responsibilities for Sponsored Projects
I. Proposal Development and Submission 10 of 74 Prev - Next
b. Office Supplies and Other Common Indirect Costs

In accordance with OMB Circular A-21, federal sponsors require universities to treat office supplies, postage, local telephone costs, monthly telecommunications line/data charges, memberships, photocopies, and common stock as indirect costs. Such costs must typically be handled consistently in “like circumstances” across UNH.

There are exceptions, however, in cases where these expenses constitute a major part of a project. In such cases, they may be charged directly. For example, photocopying costs and postage could be charged directly to a survey project that requires photocopying a significant number of surveys and mailing them via the U.S. Postal Service. (This is an example of an “un-like circumstance”.)

PIs/PDs should discuss with their OSR GCA* their intention to propose that office supplies or other common indirect costs be charged directly in a proposal. If such expenses are to be allowable, the PI/PD must provide a detailed explanation and justification in the budget. The OSR GCA will evaluate it. If the risk of audit disallowance is high, the OSR GCA likely will not endorse these budget line items.

For more information, see UNH Guidance on OMB Circular A-21.

*PIs/PDs in EOS should contact their BSC.