Since the University of Pittsburgh’s Federally Negotiated Rate Agreement excludes Graduate Student Fringe Benefits (GSFB) from the application of Indirect Costs, the GSFB must be listed as a General Cost when developing a budget in the MyFunding module to ensure that Indirect Costs are not applied to the GSFB.
Once the SF-424 is subsequently generated, the GSFB costs should be manually moved from the Other Direct Costs section (Section F of the SF-424):
to the Other Personnel section (Section B of the SF-424) in order to be consistent with the University of Pittsburgh’s Financial Guideline on Direct Charging Practices.
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