Costing Policy & Analysis

Costing Policy & Analysis helps the campus recover costs appropriately, comply with federal cost principles and University policy, and set fair rates for recharge and sales and service activities.

Who we are

Costing Policy & Analysis (CP&A) is the campus's analytical and policy resource for cost recovery and federal cost compliance. CP&A advises and supports departments, organized research units, recharge and service center managers, dean's and Vice Chancellor offices, and the Office of the President in the areas of indirect cost recovery, federal cost principles, University costing policy, and recharge and sales and service activities. In this capacity, CP&A develops and negotiates the campus's indirect cost (F&A) rate proposals, maintains the financial and effort data used to calculate them, conducts cost studies, coordinates the campus recharge review process, and consults on complex costing questions so that campus units can recover costs appropriately and comply with Uniform Guidance and University policy. Its ongoing responsibilities are designed to protect and improve cost reimbursement to the campus, avoid cost disallowances, and give campus decision-makers sound analysis on costing and financial policy.

What we do

Costing Information
Indirect cost (F&A) rate development and negotiation, cost studies and allocation methods, federal cost principles and disclosure statements, and consultation on costing questions.

Composite Benefit Rates
Current and historical CBRs and how they're applied.

Sales & Service Recharge Activities
Recharge proposal review and approval, the Campus Recharge Review Committee, rates for sales to non-University clients, and forms and templates.