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Sponsored Programs Costing: Difference between revisions
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* Reasonable - It must be necessary for the performance of the program | * Reasonable - It must be necessary for the performance of the program | ||
* Allocable - It must be easily identifiable with the project and be assigned to the project only in accordance with the benefits received by the program | * Allocable - It must be easily identifiable with the project and be assigned to the project only in accordance with the benefits received by the program | ||
* Allowable - Costs that are reasonable; allocable to sponsored agreements under the principles and methods outlined in OMB Circular A-21; given consistent treatment thorough application of those generally accepted accounting principles appropriate to the circumstances; conform to any limitations or exclusions set forth in OMB Circular A-21 or in the sponsored agreement as to types or amounts of cost items. | * Allowable - Costs that are reasonable; allocable to sponsored agreements under the principles and methods outlined in [http://www.whitehouse.gov/omb/circulars OMB Circular A-21]; given consistent treatment thorough application of those generally accepted accounting principles appropriate to the circumstances; conform to any limitations or exclusions set forth in OMB Circular A-21 or in the sponsored agreement as to types or amounts of cost items. | ||
Consistently Applied - The cost must be treated consistently as either a direct cost or a facilities & administrative (F&A) cost when incurred under like circumstances. | Consistently Applied - The cost must be treated consistently as either a direct cost or a facilities & administrative (F&A) cost when incurred under like circumstances. | ||
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* Charging cost overruns from one grant to another | * Charging cost overruns from one grant to another | ||
Any questions about this policy should be referred to Financial Compliance and Cost Analysis. | Any questions about this policy should be referred to [http://info.unmc.edu/fincompliance Financial Compliance and Cost Analysis]. | ||
UNMC Facilities and Administrative (F&A) Cost Waiver Request Policy and Procedure / | [http://www.unmc.edu/spa/index.cfm?L1_ID=12&CONREF=119 UNMC Facilities and Administrative (F&A) Cost Waiver Request Policy and Procedure] / | ||
F&A Cost Waiver Request Form | [http://webmedia.unmc.edu/spa/forms/FAwaiver.pdf F&A Cost Waiver Request Form] | ||
This policy contains minor revisions (Dec 6, 2005; May 7, 2007) to UNMC Policy #6100, issued on 10/27/02. | This policy contains minor revisions (Dec 6, 2005; May 7, 2007) to UNMC Policy #6100, issued on 10/27/02. | ||
This page updated on Monday, May 7, 2007, by dkp. | This page updated on Monday, May 7, 2007, by [http://mailto:dpanowic@unmcnotes.unmc.edu dkp]. | ||