Supplies and Materials

Supplies and materials are consumable items such as animals, lab supplies, clinical supplies, glassware, chemicals, reagents, etc. used in the course of conducting the scope of work for a project.

Cost Estimation

Estimate supplies using an appropriate cost estimation method such as catalog prices, vendor quotes or historical costs for like projects (appropriately escalated). The estimate should include all costs associated with obtaining that supply or material, including shipping, handling and delivery charges.

Budgeting Facilities and Administrative Costs as Direct Costs

Do not propose as a direct cost supplies/materials normally treated as a facilities and administrative cost without adequately documenting in the budget justification the project specific special purpose or circumstance necessitating the charge.

Projects funded by industry sponsors and clinical trial sponsors are performed primarily for the benefit the sponsor, the University and the public of California. Generally, these sponsors are concerned with the total cost of conducting a project rather than the classification of costs. Accordingly, direct charging supplies/materials normally treated as facility and administrative costs may be appropriate under such circumstances.

Categorizing Expenses

Assign only supply and material costs to this category. Do not propose equipment or other direct costs as supplies and materials.

Use broad categories to describe supply expenses and provide a more detailed description of the category in the budget justification (e.g., glassware would include test tubes, beakers, etc.)

When using a standard budget, propose costs using UCI's major cost categories to enable the tracking of such costs in the UCI financial system. If the sponsor requests or requires more detailed information, provide it in the budget justification.

Project Specification and Descriptions

All proposed supply expenses must be project specific.

Do not use words such as "general" or "miscellaneous" to describe supply costs.

Special Considerations: Clinical Trial Budgets

When preparing a clinical trial budget using the pharmaceutical sponsor's budget form, be sure to include the cost of supplies for all procedures or services required by the study protocol. Remember that when a service is being provided by another department (e.g., campus recharge units), the cost of supplies may be included in the total cost for that service.  University policy prohibits charging research costs to patients, research subjects, their insurance carriers or their party payors. Research costs include any costs incurred to support the conduct of a research project or clinical investigation.

Please see the Clinical Trials page for more information.

Special Considerations: For-Profit Sponsors

The University does not cost share on projects proposed to, or funded by, for-profit sponsors. Therefore, it is inappropriate to propose the use of University funds to support the costs of a project funded by a for-profit sponsor. In addition, it is inappropriate for the University to propose to use funds provided by one sponsor to support the costs of a project funded by another sponsor.