Direct Costs

Faculty

List the key individuals and their amount of time dedicated to the proposed project. According to Minnesota State policy, the maximum annual number of days for which University faculty can be paid is 224 (168 contract duty days plus up to 56 extra duty days).

Academic Credit Reassignment rate is calculated by dividing base contract salary by 24 credits.Duty Day rate is calculated by dividing base contract salary by 168 annual contract duty days.

Standard practices include:

  •  Multi-year projects should incorporate potential salary increases; in the absence of fully-negotiated contract details, a 4% increase is recommended.

Graduate Assistantships

Graduate Assistantships (GA) receive a stipend for working up to 20 hours a week and tuition and a tuition waiver up to 9 credits per semester. For current GA, tuition, and fee information, please refer to: policy on graduate assistantships or contact the RASP office.

Fringe Benefits

These costs must be paid as defined within Union Contracts and Minnesota State guidelines. This includes the following:insurance per the Union Contracts or Affordable Care Act, employer retirement contributions; worker's compensation; unemployement tax; and federal social security (FICA- applies to all personal except qualifying enrolled students).

As each employee has individual circumstances, fringe rate varies greatly from person to person. To verify Fringe, please call the Research and Sponsored Programs Office or email RASP at rasp@mnsu.edu. If you have specific questions about insurance eligibility for a grant sponsored position (specific to the Affordable Care Act), please contact Human Resources at x6942 0r x2015.

Travel

Within the budget narrative, itemize each trip (include transportation costs), number of travel days, registration fees, and per diem. Separate domestic and international travel as the funding sponsor may have special authorization procedures for travel outside the U.S. and its territories. All travel is subject to University policy and regulations may be found at the university travel.

Equipment

Allowable only for special purpose equipment-used exclusively for research, medical, scientific or other technical activities. Prior approval from awarding agency required for items with a unit cost of $5,000 or more. University typically retains title/ownership.

Supplies

Supplies are non-equipment purchases necessary for projects such as laboratory supplies, teaching aids, office supplies, etc. Refer the Minnesota State Mankato purchasing policies for more information.

Contractual

Consultants or service contracts are personnel or businesses that provide professional services for a fixed period of time and are not State of Minnesota employees. Refer to Minneosta State Mankato for informations and forms regarding contracts

Subcontracts/Subawards

Subcontracts/Subawards are used to pay other institutions for project services and research performed outside Minnesota State Mankato as the prime contractor or fiscal agent.

Other Direct Costs

When external funds pay for these items, the PI and PI's department will be responsible for ensuring that they are charged to the grant/contract cost center (including consistent use of the project's assigned printing/copy codes, phone service/long distance, and other payments or services needed for the project).

  • Photocopying, telephone, mailing
  • Software
  • Publication costs
  • Minor equipment and equipment maintenance, rental, and/or lease
  • Subject payments
  • Space rental, renovation
  • Tuition remission
  • Other

Participant Support Costs

Participant support costs are those costs paid to (or on behalf of) participants in meetings, conferences, symposia, and workshops, when allowable by the funding agency. These costs may include registration fees, travel allowances, manuals and supplies, and tuition and stipends. These expenses must be appropriate for the project.