In financial accounting and taxes, attributing expenses to the correct category isn’t just a tip or guideline; it’s a requirement when filing IRS forms, requesting grant funds, or reporting to ...

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the second article in a multi-part ...

Indirect costs (Facilities and Administrative (F&A) costs) are charged to externally sponsored awards, unless specifically prohibited by the funding agency. A percentage of indirect (F&A) costs ...

What are Indirect (IDC or F&A) Costs? Federal Regulations define IDC as "Indirect costs are those that have been incurred for common or joint objectives and cannot be readily identified with a ...

The process of calculating the F&A Rate is to sum these indirect costs and divide by the base. The base is defined as the major functions of an educational institution. Uniform Guidance Appendix III ...

Indirect costs cannot be attributed to a particular project. Examples include utilities, facilities maintenance, library support and general departmental and university administration. These costs are ...

If the sponsor does not have a policy limiting Indirect Costs (IDC/F&A) and the Principal Investigator (PI) requests reduced IDC for a budget, CU Boulder requires an Indirect Cost Reduction or Waiver ...

The agency announced a 15% across-the-board limit on overhead reimbursement in February, which judges so far have concluded ...

In a big victory for university researchers, an appeals court has ruled that the Trump administration’s plan to cap payment of indirect costs on NIH grants was unlawful.

Vice Chancellor Fiez and Chief Financial Officer Ho’a announced that CU Boulder has a new indirect cost rate agreement, also known as the facilities and administrative (F&A) cost rate agreement ...

Acting University President Claire Shipman, CC ’86, SIPA ’94, will spend “four or five days in Washington” to discuss the federal government’s efforts to cap research indirect cost recovery rates at ...