Costing

Areas in which we serve as a primary institutional resource:

• The University’s Facilities & Administrative (F&A) rate
• 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), including:
  • Allowability of costs on sponsored programs
  • Distinctions between direct and indirect costs of sponsored programs
  • Cost Accounting Standards and the University’s Disclosure Statement (DS-2)
• Effort Reporting management and compliance
• Recharge/Service centers, particularly the rate setting and approval process
• Functional classification of accounts and space (F&A 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
• Surveys related to costing from various agencies (i.e. NSF, NIH, etc.)