Office of Sponsored Programs
The Ohio State University

Other Direct Costs

Animal Costs

University Laboratory Animal Resources (ULAR) has oversight responsibility for all vertebrate animals used in research projects. Animals are generally purchased through ULAR and are maintained in ULAR approved facilities. When budgeting for animal purchase or housing, check with ULAR for the appropriate rates.

Materials & Supplies

This category includes items that are expended or consumed in the conduct of a project. Typical items would be chemicals, glassware, computer supplies, data collection materials, etc.

Other Costs

This category includes costs that do not fit readily elsewhere, e.g., publication charges, duplication costs, subject fees, radioactive waste disposal, project related long distance phone calls, fax charges, computer time for data analysis, purchased services (e.g., statistical consultation billed at an hourly rate). Maintenance contracts are generally only allowed for equipment purchased as part of the project. Contracts for equipment owned by colleges or departments cannot normally be charged to a project.

Patient Care Costs

This category includes costs for tests and procedures that are required only because the patient is participating in a research project – they are not a part of routine medical care. The cost of such tests, performed at University Hospitals and billed by University Hospitals, are patient care costs. Professional fees or costs collected by private billing agencies are not considered patient care costs.

If a project recovers facilities and administrative (F&A) costs at the appropriate negotiated rate (e.g., 50% of modified total direct costs (MTDC) for on-campus research and development projects), patient care costs are excluded from the MTDC base and from F&A charges. Generally, clinical trials sponsored by the pharmaceutical industry do not recover the appropriate negotiated rate, so all charges are subject to F&A costs.

Travel

Describe who will be traveling, where, and for what purpose. The university’s Travel Policy and Procedures specify reimbursement rates for mileage, meals, lodging, and other expenses (see Travel for current rates.) When computing travel expenses, include transportation, accommodations and per diem, registration, and all other allowable expenses.