Information related to the support of USD's sponsored research and grant-funding (financial oversight, compliance and administrative support through the grant lifecycle).

Articles (3)

Allowable vs. Unallowable Costs

Learn how to determine whether a sponsored project expense is allowable, allocable, and reasonable, and review common examples of unallowable costs such as alcohol and entertainment.

Direct vs. Indirect (F&A) Costs

Direct costs are expenses that can be specifically identified with and assigned to a sponsored project, while indirect (F&A) costs support sponsored projects but cannot be readily assigned to a specific project. Both types of costs must comply with sponsor requirements, applicable regulations, and USD policies.

Overload Supported by Federally Sponsored Research

Federal grants and federal flow-through funds generally do not allow overload or additional compensation for grant work, regardless of the funding source used for the payment. Overload may be permitted on qualifying non-federal awards when the award is not supported by federal funds and does not restrict additional compensation; required approvals, including sponsor approval when applicable and Director of Grants Accounting approval for the EPAF, must be obtained before payment.