Supplies are defined as expendable property with an acquisition cost of less than $5000 per unit and/or a life expectancy of less than one year. In the budgeting process, supply items should be grouped by specific categories of cost, such as laboratory supplies or project supplies.

General office supplies (e.g., paper), normally are considered as F&A costs, thus should not be requested in the proposal narrative, budget, or budget justification. If the proposed project calls for supply items normally considered to be general office supplies, the project director must explain in the proposal narrative how the supplies are project-specific and will benefit the project for the specific project period. The budget justification must mirror this. (See UNH policy and procedures.) OSR GCA approval is necessary for office supplies to be included in the proposal budget.