- 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)
The Office of Cost Studies is dedicated to providing analytical, cost accounting, and effort reporting 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 and effort reporting for sponsored programs.
Areas in which we serve as a primary institutional resource:
Cost Studies is a unit within the Office of Financial Operations and Treasurer.