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Materials & Supplies

Material & Supply Expenses

Materials and supplies include all consumable materials, including the purchase cost of animals as well as small items of equipment that do not meet the threshold for “capital equipment.” Materials and supplies usually cost less than $5,000 (Carthage’s Capital Equipment Threshold) to acquire. The College must follow all federal, sponsor, and institutional guidelines to determine if a cost is an allowable expense. 

Allowable Material & Supply Expenses

  • Allowable & Unallowable Costs- The first step in preparing a budget is to know what is allowable and if there are any special requirements of the sponsor. The College must follow all federal, sponsor, and institutional guidelines to determine if a cost is an allowable expense. Click here to learn more about allowable & unallowable costs.
  • Allowable Costs for Federal Sponsors- Federal sponsors do not allow general office supplies unless their use is above and beyond what would be provided through Facilities & Administrative Costs and can be specifically justified for the project.
  • Computing Devices- Most computing devices are considered a “supply”; to include in a budget list as a direct cost item. Computing devices, may be defined as supplies where the cost is the lesser of the Carthage capital equipment threshold of $5,000, these are allowable for devices that are essential and allocable, but not solely dedicated to the performance of an award.  The computing devices must be included in the budget and justified in the budget justification that is submitted to the sponsor.

Justification for Material & Supply Expenses

Each item or group of items should be listed and carefully justified. The cost for the materials and supplies for a project may be included in the budget if they are necessary, reasonable, and allocable. The budget justification should clearly state that the cost is essential and necessary for the project. Click here for more information on developing budget justifications.

*For relevant Carthage policies, procedures & forms visit the Business Office website