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Costing Policy & Analysis

The Office of Costing Policy & Analysis provides a range of services and oversight to ensure the university complies with cost principles and accounting standards set forth by the U.S. government. The office plans, organizes and provides financial analysis. It develops and maintains special, ongoing cost studies for the university, such as the Facilities and Administrative Rate proposal.

Roles & Responsibilities

  • Deriving and negotiating the university’s Facilities and Administrative (F&A) rate
  • Preparing the university’s federal Disclosure Statement (DS-2)
  • Ensuring compliance with the Defense Contract Audit Agency (DCAA) cost accounting standards with focus on the following:
    • CAS 401 - Consistency in Estimating, Accumulating and Reporting Costs
    • CAS 402 – Consistency in Allocating Costs
    • CAS 405 – Accounting for Unallowable Costs
    • CAS 406 – Cost Accounting Period
  • Ensuring federal circulars such as the Uniform Guidance (2 CFR 200) are applied consistently when determining the allowability of costs on sponsored programs or identifying the distinctions between direct and indirect costs for sponsored programs
  • Reviewing recharge/service center proposals and associated activity
  • Managing the functional classification of space in FacilitiesLink, the university’s space management system
  • Building and maintaining cost accounting interfaces and structure within systems to continuously improve cost accounting standards processes and reporting
  • Ad-hoc analysis and reporting using institutional financial data to identify things such as potential areas of risk or the correlations in the use of expense coding