Procedures for Charging Expenditures to Federally Sponsored Programs

Direct versus Indirect - A Quick Reference

The following quick reference lists common expenditures, and whether they are generally charged directly or indirectly to federally sponsored programs. The actual written Tulane policy should be referenced to fully understand how costs should be charged for specific circumstances.




Project Salaries


Administrative Salaries

Student Salaries


Clerical Salaries*

Advertising Costs





Office Supplies*



Proposal Costs

Material, Supplies & Services Costs


Local Telephone Costs*

Postage or Delivery Costs


Building Depreciation

Printing and Publications


Equipment Depreciation

Remodeling Costs


Security Costs*



Utility Costs*

Long Distance Toll Charges


Repairs and Maintenance*



University Administration

Off-Campus Custodial and Laundry Costs


Sponsored Programs Admin.

Data Processing


Library Costs

Payment to Study Subjects



Subcontracts and Consortium Agreements



*These costs may be charged directly to federally sponsored programs provided they are extraordinary and are being used in significantly greater proportions than a routine level of support would require and can be specifically identified with the project or activity.

NOTE: Some typical indirect costs may be charged as direct expenses to off-campus accounts.


For problems with this page, please email the webmaster

Tulane University, New Orleans, LA 70118 504-865-5000