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Budget Preparation

Cost Share

Cost share is program or project costs that are not supported by the sponsor. Cost share can include cash and in-kind when such contributions meet the established criteria in OMB Circular A-110. Cost share may or may not be required to report to the sponsor, but needs to be tracked for internal purposes.  

Direct/Indirect Cost

Direct costs are for activities or services that benefit the program or project.  These direct costs may include salaries and fringe benefits, travel, materials and supplies.  

Indirect costs are for activities or services that benefit more than the program or project.  These indirect costs may include utilities, rent, administrative staff, or equipment rental.

There are some costs that can be categorized directly or indirectly and should be determined during the proposal and budget preparation process.  These may include telephone charges, computer use, postage and printing, or miscellaneous office supplies.

Notification of Business Interest

All members of the University community must comply with SBHE Policy 611.4 Employee Responsibility and Actives: Conflict of Interest.

See relevant SBHE policy at:

If a conflict is identified, contact the Human Resources Office, McFarland 211A.

Salaries and Fringe Benefits

Contact the Payroll Office, McFarland 211 for Salaries and Fringe Benefits Rates.