75:
F&A (Facilities and
Administrative) costs are not necessarily tangible assets, but are those that are not immediately recognized and itemizable by all participants in the project or a given activity within the project. Recommendations for distribution and considerations of these costs are also
143:
This is a short form that requires the named institution, signature, name of official, title, and date, that when collected certifies that all costs have been accounted for and are within the cost guidelines, under penalty of perjury.
41:
This section outlines the principles and policies that must be followed regarding the accounting principles, arrangements, and exemptions for any training or work produced under the contract as agreed upon by the
Federal Government.
58:
This section outlines the responsibility necessitated when determining and justifying costs incurred throughout a project, and what is to be expected in terms of accountability by the financial authority(ies) involved.
92:
All F&A costs must be determined and negotiated pertaining to the scope of the project, and there are limitations and procedures outlined for the accounting of these cost rates.
26:
that sets forth the rules governing the eligibility and calculation of costs in support of sponsored research, development, training and other works produced in agreement with the
112:
This section covers permissible and nonpermissible costs involved in a project. To simplify, the following costs are allowed (within the circular guidelines):
174:
104:
10 Million in a single fiscal year. These simplified procedures may be used to account for the total cost of a project or work produced under the contract.
135:
Anything outside the scope of these costs is typically not allowed unless it falls under one of the specifically mentioned exceptions within the circular.
179:
100:
This section truncates the identification, assignment, determination, and application of cost rates when applied to any work that does not exceed
30:, but does not attempt to identify or dictate agency or institutional participation in those works. The last revision is dated May 10, 2004.
84:
This section categorizes costs incurred as a result of expenses, services, operations and the depreciation of those costs.
27:
159:
154:
50:
Lists connotative and denotative meanings for specific phrases used throughout the circular.
8:
23:
67:
Direct costs are those measurable and accurate within the scope of the project.
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87:
79:
107:
125:
Salaries, Wages, fringe benefits and those acceptable criteria
95:
128:
Equipment and Asset and
Services Rendered, with exceptions
101:
88:
Determination and application of F&A cost rate(s)
166:
80:Identification and assignment of F&A costs
175:United States Office of Management and Budget
108:General provisions for selected items of cost
33:This circular is divided into ten sections:
138:
180:Government documents of the United States
96:Simplified method for small institutions
53:
167:
45:
36:
13:
14:
191:
153:Office of Management and Budget:
147:
16:United States government circular
116:Advertising and Public relations
70:
28:United States Federal Government
62:
119:Reasonable civil defense costs
1:
7:
10:
196:
139:Certification of charges
160:List of OMB circulars
54:Basic Considerations
122:Communication costs
46:Definition of Terms
24:Government circular
37:Purpose and Scope
20:OMB Circular A-21
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98:
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82:
73:
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48:
39:
17:
12:
11:
5:
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148:External links
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55:
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15:
9:
6:
4:
3:
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155:Circular A-21
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71:F&A Costs
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63:Direct Costs
57:
49:
40:
32:
19:
18:
169:Categories
76:covered.
131:Travel
102:US $
22:is a
171::
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