The following accounts, grouped by expenditure types, are generally NOT ALLOWED to be charged directly to federal sponsored agreements (in absence of a Policy Exception Approval).

794000 POSTAGE
Direct charges for postage should be restricted to projects with a high demand for these items as described in the budget narrative. They must be clearly identified with the work of a particular sponsored project or groups of sponsored projects. A postage meter or log should be used to document such support. Shipping costs not classified as ordinary postage are acceptable direct costs. Only that postage actually used in the performance of the sponsored project or a documented, reasonable allocation between projects may be directly charged.

722100 TELEPHONE
722120 TELEPHONE INSTALL/MAINT/REPAIR
722130 TELEPHONE LEASING
722140 TELEPHONE CONTRACT
722200 CELLULAR TELEPHONES
The basic telephone line charge and local calls may not generally be charged directly to a sponsored project, except in the rarest circumstances when a separate, dedicated telephone line is necessary solely for the performance of a sponsored project. Local telephone charges may be direct charged for major projects/activities. Note: Some accounts within these sets may be used to record both local access and long distance charges. Review is necessary to allocate between these two activities. Long distance charges incurred for the benefit of a particular project may be charged directly.

732100 OFFICE SUPPLIES
Includes stationery, envelopes, paper, pencils, notebooks, calendar pads, standard forms, file folders and guides, ink and other small items normally used in offices. Direct charges for office supplies should be restricted to projects with a high demand for these items as described in the budget narrative. They must be clearly identified with the work of a particular sponsored project or groups of sponsored projects. Only those supplies actually used in the performance of the sponsored project or where the allocation between projects can be reasonably documented, may the office supplies then be directly charged. General office supplies, including paper, pencils, pens, file folders and staples are generally not allowed to be charged directly to the sponsored project.

734200 COMPUTER SOFTWARE - UNIT COST < $1000
734100 COMPUTER SUPPLIES
Examples of general purpose computer supplies paid from the above referenced accounts include: computer disks, paper for printers, toner cartridges, general purpose office software and licensing, (i.e. word processing, spreadsheet programs…). These items may not be directly charged to the sponsored project unless they are specifically justified and approved by the Division of Sponsored Research.

791100 SUBSCRIPTIONS
Subscriptions to scholarly publications may not generally be charged directly to a sponsored project. It is the government's view that, first, these costs are seldom directly necessary for the performance of a sponsored agreement. Second, subscriptions provide general, ongoing benefits to subscribers akin to continuing professional education. Third, Section J.28 of OMB Circular A-21 only lists subscriptions as allowable, and these would logically occur as indirect rather than direct costs. Fourth, in the case of subscriptions, the University of Florida library (which is indirectly charged to the government) is presumed to provide access to periodicals, books and other forms of scholarly publications.

791000 MEMBERSHIP DUES
Memberships in professional or scholarly societies may not generally be charged directly to a sponsored project. It is the government's view that, first, these costs are seldom directly necessary for the performance of a sponsored agreement. Second, memberships provide general, ongoing benefits to members akin to continuing professional education. Third, Section J.28 of OMB Circular A-21 only lists institutional memberships as allowable, and these would logically occur as indirect rather than direct costs.