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Professional services include consulting fees, animal care, repair and maintenance services, and fees for the Virginia Tech Service Center. Information about the university`s service center rates can be found at the Virginia Tech Service Center Awards. For federally funded projects, Virginia Tech must comply with the Office of Management and Budget (OMB) Circular A-21, « Cost Principles for Educational Institutions. » As a result, salaries for administrative and office employees, office equipment, postage, local telephone fees and affiliations should normally be considered indirect costs. If the cost of a sponsored premium is necessary and may be related to that specific premium, the costs may be charged as direct costs. Below are some examples of costs that can be billed directly: if, for example, the work were to be completed at Danville facilities for which Virginia Tech is either centralized or leased, the proposal would be subject to the on-campus research and development rate. However, if the facilities were paid directly by the grant itself, the off-campus would apply. Administrative materials such as paper, pens and other office supplies are not eligible as direct costs, as they are taken into account when calculating the indirect rate of VT costs. In special circumstances, administrative services may be billed as a direct cost item. In such cases, a Form B with the SUMMIT system must be forwarded to OSP. Institutions that accept federal funds negotiate indirect cost rates for a period of five years.

Indirect costs are applied to your project as a percentage of direct costs, and prices vary depending on the type and location of the research. The rate of pay that a retired faculty member may charge a sponsor is limited to the rate of pay received at retirement. This rate can be adjusted by the average increase in faculty each year that faculties receive increases. Sponsors who do not allow our full indirect costs to be applied must demonstrate that their indirect cost coverage is limited. Proof can be made in writing, such as a directive, a directive or a copy of the minutes of the office meetings. A letter from a person authorized to hire the sponsor is also sufficient. If there is no evidence of lower rates, Virginia Tech`s corresponding indirect rates will be applied to the project budget. Equipment is defined as an object of non-experientized personal belongings, usually mobile, that is not permanently attached to a building or premises with a service life of more than one year and a cost of acquisition of more than $2,000 or more per unit. Virginia Tech is subject to federal accounting standards for costs according to the Uniform of the Guidance (2 CFR Part 200). The cost of labour is considered a percentage of effort and not once per hour, and certified.

Whenever direct productive working hours (DPLH) are required, the DPLH is deducted from the percentage of effort multiplied by standard hours: 2080 (calendar year or CY) / 1560 (AY)/ 520 (summer). As a general rule, administrative and office employees or classified information should not be subject to a distinction, as their project support is calculated as part of Virginia Tech`s indirect or overhead base. Administrative and office staff provide non-technical support services that benefit from the activities of departments, institutes, centres or departments. The services provided by these individuals could include: office assistance, financial management, provision of equipment and services, budget and human resource planning and management. The treatment of these types of costs is covered by the single guidelines, 2 CFR, part 200.413 (c). In some circumstances, a direct perception of these types of costs may be reasonable. Software is the programs, programming languages and data that carry the operation of a computer system with a development or acquisition cost of more than $100,000.

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