This procedural statement governs the consistent treatment of the allocation of direct costs and indirect (F&A) costs charged to federal and non-federal grants, contracts, and other sponsored programs ...

Indirect costs, also known as facilities and administrative (F&A) costs or overhead, are expenses incurred by an organization in support of its overall operations that cannot be easily attributed to a ...

Funding direct costs supports the expenses that can be specifically identified with a particular project such as researchers, supplies and travel. Funding indirect costs supports the critical ...

What are cost transfers and why do we monitor them so closely? A Cost Transfer is the transfer of an expenditure, or cost, that initially posted to one project or account and is then transferred to ...