The Office of Cost Studies (Cost Studies) is dedicated to providing analytical and cost accounting expertise to the management of Northwestern University’s research enterprise and to the fulfillment of broader operational objectives. We establish and oversee conformance with University policy, procedure, and practice in matters relating to cost accounting for sponsored programs.

Specific areas in which we serve as a primary institutional resource include:

• The University’s Facilities & Administrative (F&A) rate.
• OMB Circular A-21, Cost Principles for Educational Institutions, including a) allowability of costs on sponsored programs, b) distinctions between direct and indirect costs of sponsored programs, and c) Cost Accounting Standards and the University’s Disclosure Statement (DS-2).
• Recharge/Service centers, particularly the rate setting and approval process.
• The functional classification of accounts and space (CUFS’ function codes and Space Information Management System (SIMS) activity codes, respectively).
• Ad hoc analysis and reporting on sponsored program data, including direct and indirect expenditures, salary & effort, space, and relationships between them.