Budget Policy and Budget Preparation

The Costs of Conducting 研究

The university depends heavily on gifts, 奖助金, and contracts from federal and state governments, 行业, and foundations to provide much of the support for the cost of the extensive research enterprise. Many of these research expenses — salaries and fringe benefits of researchers, 旅行, 设备, 等. — appear as 直接 charges (e.g. specific line items in the budgets of sponsored projects). Sponsors also pay a fraction of other equally essential costs that are less readily allocable to specific individual projects — the cost for administrative support, the operation and maintenance of space, 库, 等. — as a percentage of 直接 costs. 这些 间接 costs, also called facilities and administrative (F&A) 成本或 开销, are carefully audited by the federal government and are chargeable to all federal and nonfederal sponsors.