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Office of Sponsored Programs (OSP)

Supplies and Materials


Supplies should be listed by major types, (e.g., publication costs, glassware, chemicals), along with the estimated cost of each subclass. An indication of how the estimates were arrived at should be provided. For example, publications costs should list the number of pages to be published and the cost per page. Prior year accounting records or other documentation may be used to support these estimates. Documentation should be kept by the department.


  • Car rental, mileage, air fare
  • Non-capitalized equipment (<$5000)
  • Software
  • Publication costs
  • Chemicals, chemical products and isotopes
  • Biological assays
  • Vivarium (related to animal subjects)
  • Human subject incentives
  • Refreshments, meals or other food items

Office Supplies are generally unallowable as direct cost under federal awards. Review Administrative and Clerical Staff Salary guidance.

Food must be specified in the grant or contract, and allowable by the award, in order to be an allowable expense.

Review additional information about food purchases and sponsored programs.

"Miscellaneous" and "Contingency" categories should be avoided on the eGC1 budget page.