PROGRAM CODE DEFINITIONS

RESEARCH

Research. This category includes all expenditures for activities specifically organized to produce research, whether commissioned by an agency external to the Clemson or separately budgeted by an organizational unit within Clemson. Subject to these conditions, the category includes expenditures for individual and/or project research as well as that of institutes and research centers. This category does not include all sponsored programs nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, might be included in this category under the circumstances described. Expenditures for departmental research that are separately budgeted for research are included in this category; however, expenditures for departmental research that are not separately budgeted are not included in this category but are included in the instructional category.

201. Research.

This category includes all expenditures for activities, specifically organized to produce research, whether commissioned by an agency external to Clemson or separately budgeted by an organizational unit within Clemson. Subject to these conditions, the category includes expenditures for institutes and research centers.

When a project/grant is being established within the Clemson University Business System (CUBS), a selection indicator will be used for indirect cost distributions under the policies of the offices of the Vice President for Public Service and Agriculture and the Vice President for Research.

202. Individual or Project Departmental.

This category includes expenditures for research activities that are managed within academic departments. These activities have been undertaken as the result of research work funded through a specific allocation of Clemson's general

resources.

203. Cost Sharing - Non Mandatory.

Represents the use of institutional funds to supplement project costs not borne by the sponsoring agency.

206. Support.

This classification should not be used for sponsored programs.

Support expenditures are those that have been incurred for administrative and supporting services that benefit common or joint departmental research activities or research objectives in academic departments and divisions, and organized research units. Organized research units include such units as institutes, study centers and research centers. This category includes:

• Salaries and fringe benefits attributable to the administrative work (including bid and proposal preparation) of faculty (including department chairs), and other professional personnel conducting research.

• Salaries of administrative and clerical staff. Direct charging of administrative and clerical costs may be appropriate where the nature of the work performed under a particular project requires an extensive amount of administrative or clerical support which is significantly greater than the routine level of such services provided by academic departments and have been included in the approved sponsored projects budget proposal.

• Items such as office supplies, postage, local telephone costs, incidental copies, and memberships shall normally be treated as facilities and administrative costs (indirect costs).

In recording support expenditures, special care should be exercised to ensure that costs incurred for the same purpose in like circumstances are treated consistently.

207. SCAFRS.

This research category is to specifically identify, research of the Agricultural, Forestry Research Systems.

This category is for research that requires the staff and facilities assigned to the Divisions of Agriculture, Forestry Research Systems.

208. CUCES.

This research category is to specifically identify, research of the Cooperative Extension Services.

This category is for research that requires the staff and facilities assigned to the Cooperative Extension Service.