Last modified: Aug 16, 2018

Direct Costs

  • Salaries and wages- Faculty, technicians, graduate students, post docs, etc.
    • Summer Salary can be charged up to 40% of faculty members’ base salary.  More than that requires a course buyout.  Please see your college administrator for more information on this process.
    • Fringe rates-  The negotiated rate that we can charge for employee associated costs such as health plan and workman's compensation expenses
  • Equipment- Considered an article of non-expendable tangible personal property having a useful life of more than one year and a cost of over $1,500.
  • Supplies – Expendable property cost of less than $1,500 and/or life expectancy of less than 1 year.
  • Consultants – Individuals outside of NEU whose expertise and skills would add value to the project. NEU faculty and staff do not qualify.
  • Travel – Transportation, lodging and sustenance.
  • Subawards – Collaborating institutions budgeted to perform a significant portion of the project.
  • Other – Animal care, leases, rentals, etc.

Indirect Cost Rate:

  • This charge pays for the research infrastructure here at NEU.  Our current rates can be found at the link in the box located above right

Special Considerations:

  • Cost Share - Cost sharing is the portion of the total project of a sponsored agreement that is contributed by the university and /or other non-federal sources but not reimbursed by the sponsor.
  • Budget Justification: Explains the method(s) used to estimate and calculate costs and justifies the need for the cost
  • Research Misconduct: Policy on Research Misconduct


A Guide for Sponsored Project ExpendituresA primer on which costs are allowable and which are not