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Sponsored Programs Costing: Difference between revisions
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Sponsored Programs Costing (view source)
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== Definitions == | == Definitions == | ||
Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID=4f64d0f8f4a60493ef6b04a1737480ff&mc=true&node=se2.1.200_1403&rgn=div8 §200.403] provides the following general criteria for costs to be allowable on a federal award:<br /> | Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID=4f64d0f8f4a60493ef6b04a1737480ff&mc=true&node=se2.1.200_1403&rgn=div8 §200.403] provides the following general criteria for costs to be allowable on a federal award:<br /> | ||
a) Be necessary, reasonable, and allocable<br /> | |||
b) Conform to applicable cost principles<br /> | |||
c) Be consistent with policies and procedures that apply uniformly to both federal and non-federal awards<br /> | |||
d) Be accorded consistent treatment<br /> | |||
e) Be determined in accordance with generally accepted accounting principles (GAAP)<br /> | |||
f) Not be included on another award, as either a cost or to meet a cost-share requirements<br /> | |||
g) Adequately documented<br /> | |||
Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID=0d3801e083204d6d1c56e6b465e95e09&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1413 §200.413] provides the following general criteria for costs to be allowable on a federal award:<br /> states that direct costs should be able to be identified specifically for a particular project relatively easily with a high degree of accuracy. | Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID=0d3801e083204d6d1c56e6b465e95e09&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1413 §200.413] provides the following general criteria for costs to be allowable on a federal award:<br /> states that direct costs should be able to be identified specifically for a particular project relatively easily with a high degree of accuracy. | ||