Research Corporation of the University of Hawaiʻi

Research Corporation
of the University of Hawai‘i
RCUH Standard Budget Categories
RCUH Policy 4.010 Attachment 1 Page 1 of 1
Budget Category
Description
Clarification
0001
Salaries & Wages
Payroll costs for RCUH employees.
0002
Fringe Benefits
Fringe benefit costs for RCUH employees.
0003
Controlled Property
Tangible personal property having a useful life of more than one year and an acquisition cost of at least $1,000 but less than $5,000.
0004
Materials & Supplies
Purchases of materials and supplies directly related to the program.
0005
Employee Travel – Domestic
Travel costs including transportation, lodging, subsistence and related items for employees traveling inter-island or within the continental United States.
0006
Consultants
Fees paid to consultants and other 1099 and 1042S reportable payments.
0007
Printing & Publications
Includes costs for producing technical reports of related information to the sponsoring agency.
0008
Communications
Includes costs for telephone calls, faxes, etc.
0009
Indirect Costs
For Intramural projects, Revolving accounts, and Direct projects. Refer to Policy 4.610 Indirect Cost Rates for current rates.
0010
Revolving Account Income – UH Income
Income from internal UH sources.
Example: UH Extramural projects, UH Intramural projects, Revolving accounts, UH Foundation accounts.
NOTE: For Revolving account use only.
0011
Non-Employee Travel- Domestic
Domestic travel costs incurred by non-employees and consultants.
0012
Non-Employee Travel- Foreign
Foreign travel costs incurred by non-employees and consultants.
0013
Equipment
Tangible personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit.
0014
Utilities
Includes costs for electric, gas, water, etc.
0015
Employee Travel – Foreign
Travel costs including transportation, lodging, subsistence and related items for employees travelling in a foreign country.
0016
Rentals – Equipment & Other
Equipment and other rental costs required for the purpose of the award (including conference/workshop facilities rental).
0017
Repairs & Maintenance
Costs incurred for repairs and maintenance of personal property that does not appreciably extend its useful life but keeps it in efficient operating condition.
0018
Rentals – Space
Office and other operating facilities rental costs.
0019
Stipends & Tuition
Payments processed through UH KFS for graduate student stipends and tuition fee allowances.
0020
Other Expenditures
Miscellaneous costs that are allowable by the sponsoring agency.
0110
Revolving Account Income – Non UH Income
Income from external Non UH sources.
Example: State agencies, other universities, other organizations, RCUH Direct projects.
NOTE: For Revolving account use only.
AA
Payments Received
Receipts for project cost reimbursements or advances (NOT Income).
Date Revised: 5/15/2017