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Costing Policy & Analysis

Read about the costing policy and analysis services provided by the Financial Analysis Office.

The Financial Analysis Office serves campus faculty, administrators, and managers; the Office of the President; staff from other UC campuses; and organizations that represent the nation’s research universities, including Council of Governmental Relations, Association of American Medical Colleges, Association of American Universities, and Federal Demonstration Project.


  • Overseeing the systems used to calculate indirect cost rates for sponsored research, instruction, and other sponsored activities
  • Developing and negotiating indirect cost rate proposals, including developing strategies, alternate allocation methods, and campus procedures for maximizing indirect cost recovery that comply with OMB Circular A-21, relevant federal regulations, and university policies
  • Conducting ad-hoc cost studies and creating statistical allocation tables to ensure that direct and indirect costs are equitably allocated
  • Analysing and responding to proposed federal regulation changes that may impact campus recovery or rates
  • Coordinating the campus recharge activities review process, which includes chairing the Campus Recharge Review Committee, recommending improvements to the campus recharge policies and procedures, establishing and revising the overhead rate used for sales and services to non-university customers, and helping departments develop and refine recharge costing practices
  • Managing campus debt capacity, and coordinating all external financing on capital projects
  • Reporting all facility revenue and debt service and facility operating expenses for research revenue bond (Garamendi) projects
  • Analysing budget and finance issues, such as utilities budget formulas, or financing of research facilities, including recommending  systemwide and campus data collection and computer systems and drafting position papers.
  • Developing enhancements to the comprehensive rate information system used at all UC campuses
  • Consulting with campus staff and departments, organized research units, and service centers regarding costing issues and federal regulations