Materials and Supplies
Materials and supplies are expendable items with a useful life of less than two years or a cost of under $5,000. Direct charging of supplies is allowed if they can be readily and specifically identified to a project. Cost estimates and a description of the items should be included in the budget justification.
Common examples of material and supply costs may include:
- Project Specific Expendable Supplies: lab resources, research tools, agronomy materials, animal costs, etc.
- General Office Supplies: pens, paper, toner, etc. generally are not allowable on federal grants. However, those related to specific project activities rather than general departmental activities may be allowable. Budgets that include such items must provide a description in the budget justification explaining how the items are related to the project objectives.
- Printing: Costs for typesetting or other design work necessary to create a master copy and reproduce the master copy to create the end product.
- Copies/Duplication: Typically copy costs are not allowable. However, costs associated with paying fees for the use of photocopy machines that are billed based on project usage costs may be allowable if they are an integral part of specific tasks associated with a project.
- Computers and Electronic Devices: Typically unallowable as a direct cost. However, when the principle use of the computer/electronic device directly supports the purpose, goals and activities of the project and is essential to the project activities, costs may be allowable. Rationale, quantity, and price should be included in the budget justification.