Other Directly Incurred

Completing the section on the Je-S System:

Select Add New Other Directly Incurred Costs Item

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Description: (max of 255 characters including spaces and returns). The description should identify the item (s). The Description will appear in lists within the proposal so should aid identification of the Directly Incurred item.

Is Exception?: Indicate if the item is exempt from the 80% FEC funding rule. Please note that the majority of schemes do not permit this therefore you should only select the ‘Is Exception’ option if it is specifically mentioned in the scheme guidance document.

To enable UKRI to meet reporting requirements, all overseas costs incurred by non-UK organisations, [except non-UK Co-Investigator and non-UK Researcher salary costs*] ,must be entered into the Other Directly Incurred costs using the following format: In the description box you should enter - ‘Organisation; Country; Cost Category; Cost Description’.

The cost categories for this call are as follows (please amend to show headings applicable to the specific call):

• Staff
• Other Directly Incurred Costs
• Indirect Costs
• Travel and Subsistence
• Equipment

E.g:

‘University of Nairobi; Kenya; Staff; 1 x PDRA’

‘University of Nairobi; Kenya; Travel and Subsistence; 4 x flights’

‘University of Nairobi; Kenya; Other Directly Incurred Costs; 5 x Workshops including catering and accommodation’

‘University of Nairobi; Equipment; Name of equipment

[* Non-UK Co-Investigator and Researcher time allocation and salary costs should be entered under the standard Co-I/Researcher section and marked as an ‘Exception’ using the Cost Type tick box. All other non-UK Co-I or Researcher related costs (where applicable), whether fieldwork, equipment or travel and subsistence, should be entered in the ‘Other Directly Incurred’ section as outlined above.]

Exception: AHRC allows the inclusion of non-UK based co-investigators on some of its grant funding schemes. To enable the associated costs to be claimed at 100% i.e. salary (when applicable), Travel and Subsistence and Other DI general costs should be claimed under this heading and identified as an Exception.

Exception: ESRC allows the inclusion of non-UK based investigators and Business, third sector or government body co-investigators on most of its grant funding schemes. To enable  the associated costs to be claimed at 100% i.e. Travel and Subsistence and Other DI general costs should be claimed under this heading and identified as an Exception.

Amount: Provide the cost of the item(s) (numeric)

Items should be specified as far as possible in the attachments 'Case for Support' and 'Justification of Resources' and justified in terms of requirement for the research proposed.

Having completed all the fields Select “Save” from the top of the screen

If any section is not completed then the relevant validation warning will be displayed:

Please enter the correct information and Save. When the section has been completed then the icon against the Other Directly Incurred Costs heading on the Document Menu indicates that the section has been successfully completed and passes validation.

Examples of items that may be included under the Other Directly Incurred Costs heading are:

• consumables - please specify.

• consultancy fees.

• field work fees/subjects/informants. 

• computing - include recurrent costs of computing dedicated to each project only, e.g. software licences. Do not include any costs associated with the use of the host organisation's central computing facilities.

• survey costs - only items for external surveys costing less than £10,000 (including VAT)

• equipment - only items costing less than £10,000 (including VAT)

• equipment-related items (if not included as part of the Research Organisation's estates costs), e.g.

• • maintenance (external contracts/agreements).

  • relocation.

  • rental charges (specify equipment or service being used and basis of charging).

• glass house consumables

• recruitment and advertising costs for staff directly employed on the project

• relocation costs may be included for named staff who will be moving, provided the Research Organisation has a general policy in place to pay relocation costs and they are not already included as part of indirect costs.

• purchase/hire/running costs of vehicles if necessary for the project

• sub-contracting

• market assessment (Follow on Fund Scheme for NERC)

• publication costs for outputs such as monographs, critical editions, volumes and catalogues

• childcare costs beyond that required to meet the normal contracted requirements of the job, and that are directly related to the project, may be requested as a directly incurred cost if the institutional policy is to reimburse them. However, childcare costs associated with normal working patterns may not be sought.

• Insurance costs are expected to be included as part of indirect costs, but may be requested as directly incurred costs where it can be shown that the cost arises specifically as a result of the project funded by the grant, is not covered by existing institutional policies, and is separately identifiable and audited.

• Research Council Facilities :

Costs that are not admissable under directly incurred

There are some costs that should not be requested under directly incurred on the grounds that Councils expect them to be covered by the indirect costs of the institution. These include employment-related costs of investigators (excluding fellows), such as maternity, paternity and sick pay; redundancy costs; the costs of minor items of office consumables and any costs falling outside the period of the grant (such as proposal preparation costs and dissemination costs – although recruitment costs may be requested). Otherwise, costs may be requested under directly incurred if they meet the general requirement that they are project- specific, auditable costs.

Councils recognise that some Research Organisations may have costing arrangements that enable them to put costs under directly incurred that in other institutions would be within indirect costs.

Further information is available on the UKRI website at https://www.ukri.org/files/legacy/documents/fecfaq-pdf/