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Find budgeting information for sponsored research.

Sponsored research budgets differ from other budgets because of the regulations that govern the dollars used for research. The budget that is provided to the sponsor or agency may not be awarded as proposed, but it is still important to treat the budget as if it will be awarded. A complete budget should include both Direct Costs and Indirect Costs.


Indirect Costs  +  Direct Costs  =  Total Costs


Indirect Costs (IDC)

Indirect costs (IDC) - also called Facilities and Administrative (F&A) Costs - are costs not specifically identifiable for any one project or program, but are valid expenses of conducting research, instruction, and other sponsored activities at UC San Diego. IDC covers activities such as building use, equipment depreciation, operation and maintenance of UC San Diego facilities, student services, departmental administration, or administrative support offices. 

IDC should be included as a budget line item and cannot exceed the federally negotiated rate.

Go to the Indirect Costs page for IDC Rates and the Federally Negotiated IDC Rate Agreement.

Direct Costs

Direct costs are costs that are specifically identifiable and which can be charged directly to the contract or grant. This includes:

  • Salaries
  • Fringe benefits: Composite Benefit Rates - NEW, Benefit Rates - OLD
  • Tuition remission
  • Consultants
  • Equipment
  • Supplies and materials
  • Travel
  • Subawards
  • Other expenses: Miscellaneous costs
  • Other expenses: Next Generation Networt (NGN)
  • Other expenses: Health Sciences Technology Services Charge
  • Other expenses: Patient care costs

Cost Sharing

Cost sharing represents that portion of the total project costs (direct and/or indirect) of a sponsored agreement borne by the university, rather than by the sponsor.

  • UCSD Equipment cost sharing 
  • UCSD Expenditure cost sharing
  • Non-UCSD cost sharing
For more information, contact our main desk at 858-534-3330 or email