Unlike Circumstances: Budget Direct Costs Normally Classified as Indirect Costs

• An explanation as to why the general supplies are necessary to complete the scope of work.
• A detailed justification of the supplies needed and how they will be used for the project.
• For projects that need scientific software, a confirmation that the software requested is not readily available for download through NIU.
• A discussion as to what is unusual and/or unlike about project scope that the academic unit’s resources are insufficient.
• An explanation as to how the PI or research team will track the usage of general supplies to ensure they are not used for other activities.
• Any additional information that would strengthen the budget justification and further explain the unusual need or unlike circumstances for the general supplies.

To qualify, both of the following must be true:

• The scope of work/research makes these items necessary to meet the project objectives. 
• The membership or subscription will be used exclusively for this project. 

If true, an exception may be allowable, and the budget justification must explain all of the following:

• A detailed justification of what the purpose of the membership or subscription is.
• An explanation as to why the membership or subscription requested is necessary to meet the project objectives.
• Affirmation that the membership or subscription will be used solely for this specific project.
• Any additional information that would strengthen the budget justification and further explain the unusual need or unlike circumstances for the membership or subscription.

To qualify, both of the following must be true:

• The scope of work/research makes these items necessary to complete the research. 
• These items will be used exclusively for this project. 

If true, an exception may be allowable, and the budget justification must explain all of the following:

• An explanation as to what role these electronic items will have in the project that makes them necessary to complete the scope of work.
• A detailed justification as to how many items will be needed, how many people will use them and for what purpose.
• An explanation as to how the PI or research team will track the usage of the GPS, camera or other electronics to ensure they are not used for other activities.
• Any additional information that would strengthen the budget justification and further explain the unusual need or unlike circumstances for the GPS, camera or other electronics.

See separate guidance for charging small computing devices.

To qualify, one or more of the following statements must be true:

• The scope of work/research requires that postage be used for mailing out surveys, participant letters, etc. 
• Postage is necessary to complete the goals of the project.
• Postage is required at amounts significantly greater than the routine amounts of postage provided by academic units.

If true, an exception may be allowable, and the budget justification must explain all of the following:

• An explanation as to the purpose of the postage and why it is necessary to complete the scope of work.
• For projects that require postage for mailing out surveys or letters, a detailed description as to how much postage is needed.
• An explanation as to how the PI or research team will ensure that the postage is not used for any other activities.
• Any additional information that would strengthen the budget justification and further explain the unusual need or unlike circumstances for the postage.