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 Awards & Internal Grants and Workday Job Aids including assigning costing allocations and creating payroll accounting adjustments.