Text Box: Indirect Costs (IDC) IDC (Facilities & Administration costs) cannot be directly charged to a specific project so they must be pooled together and categorized as overhead for the University of Denver. The current fiscal year Indirect Cost Rates are: www.du.edu/orsp/rates.html Text Box: Supplies - These are costs that are attributed to the project for items such as program materials, lab supplies, etc. Routine office supplies such as postage, paper, pens, etc. cannot be charged to a grant unless they can be directly associated with one project and kept separate. Travel - Costs associated with traveling either domestic or international. Per Diem rates can be figured by using the GSA website: http://www.gsa.gov/Portal/gsa/ep/home.do?tabId=0 Effective 1/07 mileage rate is 48.5 cents/mile Consultants are individuals who are not DU employees and who will contribute a specialized skill set to a project. Consultant costs are typically for salary only and may be based on a daily or monthly rate determined by the consultant. Travel costs may be included in consultant agreements if travel is necessary to perform the activities outlined in the statement of work Subcontracts are formal agreements with organizations to conduct a substantive portion of the work for the project. If the PI is planning to subcontract out a portion of the work, it must be listed in the proposal. Most organizations will provide a letter of intent to form a collaboration and a detailed budget for their portion of the costs that will be submitted with the proposal. These organizations may charge the University of Denver indirect costs as well. Equipment - Defined by OMB as one item with a cost over $5,000 and a lifetime greater than 2 years. Equipment costs can be determined by receiving written estimates from vendors. Tuition - The University of Denver policy is to waive 1/2 of the tuition for any full-time GRA working on the project and then charging the other 1/2 of tuition to the sponsor. Tuition is determined by taking the tuition rate times 3 quarters and then by 10 hours per quarter. Fiscal year rate: www.du.edu/registrar/regbill/reg_tuitionrates.html# Text Box: 7