All costs are either direct or indirect costs. Direct costs are all of those costs that can be easily identified
with a particular program or funding source, such as HOPWA. This includes costs for items or activities
that might only partially be paid for with HOPWA funds. For example, the rent of office space for staff
that include several people who provide HOPWA case management might be paid out of multiple sources,
but it should be allocated to HOPWA on a pro-rated basis as a direct program cost.
Almost all personnel costs, except for administrative staff, should be considered to be direct costs.