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OSR-3 Instructions

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Place a check mark in the column headed "Open" for each object code that is to be opened. Consult the list below to determine any required codes. A complete list of object codes generally used with sponsored projects can be found in the Cost Accounting Standards training materials, available from the Office of the Controller. The list can also be obtained on this site on the objects page.

Please note: sponsor requirements may prohibit the use of an object even though it is included in the list. It is also possible that the sponsor allows the use of certain objects not included in this list.

In the "Budget Amount" column, enter the dollar amount you wish to budget for each object.

Any desired rebudgeting in restricted categories (including capital equipment, travel, and consulting) or any major change in total salary budgets (implying a major change in effort) must be requested and explained on an accompanying OSR-2 form (note: this only applies to accts not included in the Federal Demonstration Partnership). Budgets for benefits (object codes 0080 and 0180) should be consistent with the current employee benefit rate and budgeted salaries and wages. The total amount budgeted must be equal to the amount of the award. The indirect cost (object 8710) must be consistent with the current indirect cost rate as applied to the appropriate direct cost objects.

The following object codes are required for sponsored project accounts if expenses of the type indicated by the code are to be incurred in carrying out the project.

*Indirect cost is not applied to these budget lines when the full on- or off-campus rates are used.

Other object codes may be required in some cases. Consult the complete list of sponsored project object codes referenced above and attach a second sheet if necessary.

0010 Faculty Academic Year Salary 5310 Animal Care
0020 Faculty Summer (Research Quarter) Salaries 5330 University Shop
0030 Research Professional Salaries (Research Associates, Postdoctorals, etc.) 5340 Laboratory Services
0076 Research Assistant Salaries (Graduate Students working on research projects) 5450 Equipment Service Contracts
0080 Benefits on 0010 - 0076 5490* Space Rental
0104 Technical Salaries 5525 Shipping/MailingTechnical-Related Materials
0110 Temporary Hourly Wages (all personnel except student Work/Study) 6765 Domestic Research Travel (U.S., Canada, Mexico)
0122 Student Work/Study Wages 6770 Foreign Research Travel
0180 Benefits on Codes 0104-0110 (benefits are not charged on code 0122) 6950 Long Distance Telephone
3080 Computer Supplies, Technical 7560* Scientific Capital Equipment (all capital equipment except computers)
3100 Purchased Software 7570* Computers - capital
3300 Chemicals 8020* Tuition and Fees (training and fellowship awards only)
3450 Animals 8050* Predoctoral Stipend (training and fellowship awards only)
3475 Laboratory Supplies/Hardware 8080* Postdoctoral Stipend (training and fellowship awards only)
3560 Scientific Instrument, Noncapital 8640 Subcontract amounts up to $25,000
3570 Computers, Noncapital 8650* Subcontract amounts in excess of $25,000
5010 Professional and Technical Services (consultant fees) 8710 Indirect Cost

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