Basic Telephone Services
Basic telephone services include telephone installation, instrument purchase or rental, and line cost.
Per GIM 23, basic telephone services are an Indirect (F&A) cost.
These costs can be directly charged to a sponsored Award if unique circumstances exist, such as if an Award requires:
- Above the normal level for services or items;
- Unique or special equipment;
- Separate telephone lines for data transmission, phone surveys; and/or
- Technical expertise or items not otherwise needed by the department.
The following is required to direct charge:
- Costs can be specifically identified so they can be allocated directly to the Award; and
- Sponsor approval has been received via either:
- Pre-Award: Inclusion of the itemized cost, and justification in a fully-funded proposal; or
- Post-Award: Specific written authorization from the Sponsor’s authorized official.
Costs directly charged to an Award are subject to the applicable F&A cost.
On Campus Awards with a reduced F&A rate (e.g., Training Grants with an 8% F&A Rate) are not considered to be an exception and used as justification for direct billing of basic telephone services to an Award.
As identified in GIM 23, Basic Telephone Services is not included in the On Campus F&A rate. Thus, Basic Telephone Services can be directly charged to a Sponsored Award.
If more than one Award or department activity is befitting from the service, then costs must be allocated on a reasonable basis. The allocation methodology must be documented and followed consistently and take into account usage for Sponsored Awards and other department activities.
Applied Physics Lab (APL) and Regional Primate Center
Per GIM 23, APL and the Regional Primate Center basic telephone services can ben direct charged to sponsored Awards. Such costs do not require sponsor approval or other documentation to incur as direct costs.
If a single Award is conducted at an on- and off-campus location, basic telephone services must be budgeted for each location in accordance with anticipated use per location.
Long Distance or Per Usage Charges
Individual long distance or other per usage costs, if incurred, may be directly charged to an Award, as allocable, if the unique costs can be identified.