F&A Costs and
Categories
Cost Principles
Financial Compliance
Acronyms
Allowable as Direct / Allowable as Indirect /
Unallowable Costs
100
The period during which indirect costs are negotiated
What is the base period?
100
Costs incurred solely to advance the work under a sponsored agreement.
What are allocable direct costs?
100
Examples of these costs generally include dues and subscriptions, furniture, computers, general office supplies.
What are F&A/ indirect costs?
100
OSP & BMRA
Who is Office of Sponsored Projects and Bio Med Research Administration?
100
Costs incurred for alcoholic beverages during business meetings.
What are unallowable costs?
200
Depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements.
What are facilities costs?
200
Costs generally recognized as necessary for the performance of the sponsored agreement.
What are reasonable direct costs?
200
This can be committed (included in the accepted proposal) or uncommitted.
What is cost sharing?
200
F&A
What are facilities and administrative costs?
200
Costs incurred for recruitment of personnel required for NIH funded research project.
What are allowable direct costs?
300
Limited to 26% recovery.
What are administration costs?
300
Costs that are necessary to the overall operation of the institution.
What are allocable indirect costs?
300
Examples include Large complex programs, Programs with extensive data, Projects that are geographically inaccessible
What are Major Projects?
300
NGA
What is the Notice of Grant Award?
300
Costs incurred in support of alumni activities.
What are unallowable costs?
400
Costs identified with two or more objectives but not identified specifically with any final cost objective.
What are indirect costs ?
400
Costs that benefit two projects in proportions that can be determined should be allocated based on _______.
What is the proportional benefit?
400
The criteria used to determine whether a cost may be charged.
What are: Allowability, Allocability, Reasonableness, Consistently Treated?
400
NIH & NSF
Who are the National Institutes of Health and the National Science Foundation?
400
Advertising costs incurred related to the procurement or disposal of goods for research.
What are allowable indirect costs?
500
The cost category for library expenses.
What are facilities costs?
500
HHS (Health and Human Services)
Who is Brown University’s cognizant agency?
500
The major factor in determining whether a cost can be directly charged to a sponsored award.
What is whether the cost directly benefits the sponsored award?
500
NCURA
What is the National Council of University Research Administrators?
500
Costs incurred to publish communications to employees (e.g., an employee newsletter).
What are allowable indirect costs?
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