What are examples of appropriate and non-appropriate uses of grant funds?

Funds may be used for personnel, consultant fees, data collection and analysis, meetings, supplies, project-related travel, other direct expenses, and up to 12% in overhead or indirect costs. In general, it is not appropriate to buy office equipment or office software with grant funds. However, if office equipment or software essential for conducting research (i.e., collecting or analyzing data) is needed and justified in the budget narrative, and the cost does not exceed 5% of the total direct costs in the budget, it is acceptable to include such items.