41 C.F.R. § 105-54.304 – Cost guidelines.

(a) The reporting and estimating of the costs of advisory committees include direct obligations for the following items:
1. (1) Pay compensation of committee members; consultants to the committee; all permanent, temporary, or part-time (GM, GS, WB, or other) positions which are a part of or support the committee; and all overtime related to committee functions (Compensation should reflect actual or estimated Federal person-years or parts thereof devoted to a committee's activities. It includes the compensation of Federal employees assigned to committees, on a reimbursable or nonreimbursable basis, from agencies or departments other than to which the committee reports.);
2. (2) Personnel benefits associated with the above compensation (13 percent of basic payroll);
3. (3) Travel costs (including per diem) of committee members; consultants; and all permanent, temporary, or part-time positions which are a part of or support the committee;
4. (4) Transportation of things, communications, and printing and reproduction;
5. (5) Rent for additional space acquired for committee use;
6. (6) Other services required by the committee, including data processing services, management studies and evaluations, contractual services, and reimbursable services; and
7. (7) Supplies, materials, and equipment acquired for committee use.
(b) The reporting and estimating of the cost of advisory committees does not include indirect or overhead costs; e.g., the costs of the committee management system (committee management officers, etc.).