Direct costs are requested to cover costs that can be identified with a specific sponsored project, or that can be directly assigned to such a project with relative ease and a high degree of accuracy. These costs must be allowable by both the University and the sponsor. For further information on allowable costs, please review the Direct Charging Policy (PDF) located on the Grants Fiscal Administration's website.
Follow the links below for more information about the different categories of direct costs:
Salaries or wages actually paid by a grant, fellowship, or contract must be consistent with University policy and with the practices of the departments, divisions, or colleges involved. Amounts budgeted for future budget years should generally include a 3-4% increase to account for inflation.
Click here for more information on requesting salary for the following personnel:
In addition to salary, the associated fringe benefits are also charged to sponsored projects. Fringe benefits include medicare, retirement, health, dental, and life insurance. The application of fringe benefit rates varies depending on the type of salary requested.
For faculty on a 9 month appointment:
Summer salary is charged 12.5% (medicare and retirement).
A course buyout is charged full fringe benefits (visit the NIU Estimated Fringe Benefit Chart, FY2009).
Release time is charged full fringe benefits (visit the NIU Estimated Fringe Benefit Chart, FY2009).
Extra compensation is charged 12.5% (medicare and retirement).
For faculty/staff on a 12 month appointment:
Extra compensation is charged 12.5% (medicare and retirement).
Full fringe benefits are charged on all other salary requests (visit the NIU Estimated Fringe Benefit Chart, FY2009).
For postdoctoral researchers, fringe benefits are based on their annual salary (visit the NIU Estimated Fringe Benefit Chart, FY2009).
Undergraduate student and extra help salaries are charged 7.65% (medicare and social security coverage).
Graduate assistants receive no fringe benefits.
NIU defines equipment as costing $5,000 or more per unit, and having a useful life of more than one year.
This category refers to travel by project staff (NIU employees) and includes the cost of transportation, lodging and meals. State of Illinois rates apply. Foreign travel is considered travel outside the United States, its possessions and territories, excluding Canada and Mexico. Most sponsors, including federal, stipulate that travel must be on a U.S. carrier.
Effective July 1, 2008, the State of Illinois is allowing a mileage reimbursement rate of 50.5 cents/mile. To access other State of Illinois travel rates, please visit the Travel Regulations section of NIU's Business Procedure Manual.
Materials and supplies consist of laboratory supplies, animals, instructional materials such as tests and manuals, software, and equipment costing less than $5,000. Requests should be itemized as much as possible.
A consultant is not an NIU employee. This individual is hired to give professional advice or perform professional services for a fee. This line should also include any travel costs incurred by the consultant. Some sponsors may limit the amount of compensation for consultants. Please refer to the sponsor guidelines for further information.
NIU faculty who perform professional services on a grant or contract held by NIU should not be listed as consultants; they should instead appear on the personnel line as an expert or specialist and any travel they undertake should be listed on the travel line. Generally, these individuals will receive compensation in the form of course buyouts, summer salary, or release time. Please visit the Personnel section for more information.
Faculty may request funds for the costs of preparing and publishing the results of research conducted under the project, including costs of reports, reprints, page charges, or other journal costs, and necessary illustrations.
A subcontract is a legal agreement between the primary contractor or grantee (NIU) and another party. A subcontract or collaborative agreement is used when a major portion of the work may be performed by a second party.
When NIU is a subcontractor, OSP will prepare a consortium agreement, including a description of the subcontract work to be performed, and a line-item budget. This consortium agreement is signed by the NIU authorized official, and is sent to the organization submitting the proposal.
When NIU proposals include subcontracts, OSP requires a consortium agreement from the subcontracting organization.
NIU consortium agreement templates:
This category may include costs for payment to human subjects, animal care costs, equipment repair services, other project related expenses and space rental. If there is no specific line required by the agency for participant stipends, travel, fees, tuition and materials, these costs are also included in this category.
On some externally funded grants and contracts, the University is committed to providing graduate-level tuition waivers to students directly participating in the grant/contract activities. If funding agencies allow, tuition should be included as a direct cost in the grant application budget. However, exceptions can be made, by the Vice President for Research, for those proposals where inclusion of tuition creates budgetary constraints in direct cost.