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General Guidelines on Research Spending

The Cost Principles

The cost principles address four tests to determine the allowability of costs. These four tests apply regardless of whether the particular category of costs is one specified in the cost principles or one governed by other terms and conditions of an award. These tests also apply regardless of treatment as a direct cost or an F&A cost. The fact that a proposed cost is awarded as requested by an applicant does not indicate a determination of allowability.

See General Guidelines on Research Spending for: Federal Awards, Private AwardsInternal Grants and Workday Job Aids including assigning costing allocations and creating payroll accounting adjustments.

Research Administration

University of Kansas Medical Center
Research Administration
Mailstop 1039
3901 Rainbow Boulevard
Kansas City, KS 66160
Office Location: Support Services Building, Suite 120
Phone: 913-588-1261
Fax: 866-255-2129