• Voluntary committed cost sharing is not expected and generally cannot be used as a factor during merit review.
• Direct charging of administrative and clerical salaries is appropriate if the salary is integral to the project, the individuals to be charged are specifically identified and included in the budget or have sponsor approval, and the salary is not also recovered as an indirect cost.
• Costs of materials and supplies, including the costs of computing devices, may be directly charged, as long as appropriately allocated.

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