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PresentersJill Frazier Tincher
Senior DirectorUniversity of Miami [email protected]
Cindy HopeDirector, Office for Sponsored ProgramsThe University of Alabama [email protected]
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Office of Management & Budget (OMB)
OMB Circular A-21
Cost Accounting Standards (CAS)
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Direct Costs
ReasonableAllowableAllocableConsistently Applied
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Direct CostsSalaries/Wages Fringe BenefitsMaterials & SuppliesTravel Equipment Subcontract Consultant Student (Training Grants) Patient Care
Allowable
Allocable
Reasonable
Consistently
Applied
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Unallowable Costs
Always Unallowable
Unallowable as Direct Costs
General-Purpose Costs
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Cost Accounting StandardsConsistency in estimating,
accumulating and reporting costs (CAS 501)
Spend the money as you proposed in the budget
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Consistency in allocating costs incurred for the same purpose (CAS 502)
Administrative costs cannot be charged directly to a federal sponsored project…EXCEPTIONS
Cost Accounting Standards
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Exceptions
Major Project
Non-Major Project
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Major Project Large Complex ProgramExtensive Data CollectionConferences/SymposiumsManual Preparation/ProductionGeographically InaccessibleMultiple Project-Related Investigator
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Major Project (Continued)
Examples
Scientist/Multi-Institution CollaborationClerical Supplies, Postage, Duplicating,
Network
Manual Preparation/ProductionWord Processor Salary, Network, Printer
Supplies, Duplicating and Postage
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Major Project
Does Not Guarantee Exemption
Does Not Guarantee Allowability
of All General-Purpose Costs
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Non-Major Project/Line ItemDifferent Purpose
Not a Major Project
Warrants some General Purpose Costs
Required for the Scope of Work
Above & beyond normal level of General Purpose Costs
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Non-Major/Line-Item (Continued)
Clerical/Administrative
Salaries
Cannot Be Paid!
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Cost Accounting Standard
Accounting for unallowable costs (CAS 503)
NEVER charge unallowable costs to a federally sponsored project
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Cost Accounting Standard
Using the same cost accounting period (CAS 504)
To develop F & A rate proposal
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Facilities & Administrative (Indirect) Cost
Government Negotiated Rate
Different Rates
Function/Program (Research,
Instruction, OSA)
Campuses
On-Campus vs. Off-Campus
F&A Waivers
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COMPLIANCE JEOPARDY
GAME TIME!!!!
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QUESTIONS