There are four parent fund headings under FEC conditions:
Directly Incurred Costs which are explicitly identifiable as arising from the conduct of a project, are charged as the cash value actually spent and are supported by an audit record.
Directly Allocated Costs which are the costs of resources used by a project that are shared by other activities. They are charged to projects on the basis of estimates rather than actual costs and do not represent actual costs on a project-by-project basis.
Indirect Costs which include non-specific costs charged across all projects based on estimates that are not otherwise included as Directly Allocated costs. They include the costs of the Research Organisation's administration such as personnel, finance, library and some departmental services
Exception Costs which are Directly Incurred costs that Research Councils will fund in full (i.e. at 100%), subject to actual expenditure incurred, or items that are outside fEC Costs to support overseas partners can be requested under Exceptions. Those schemes that allow this have a tick-box in Je-S to flag the requirement to fund specific items as an Exception. STFC Public Engagement Nucleus Awards are funded under fEC but those organisations who are eligible under standard research grant conditions (eg schools, astronomical societies, theatre groups) and have therefore not undergone the TRAC process can apply for costs under Exceptions. This scheme has the tick-boxes referred to above.
Last updated: 17 January 2019
Science and Technology Facilities Council
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