The Uniform Guidance 200.405 states that: A cost is allocable to a particular cost objective (i.e., a specific function, project, sponsored agreement, department, or the like) if the goods or services ...

A-21 states that: “A cost is allocable to a particular cost objective (i.e., a specific function, project, sponsored agreement, department, or the like) if the goods or services involved are ...

Adequate documentation of cost transfers is required. Even allowable and allocable costs can be denied under audit if the documentation does not sufficiently explain the cost transfer as described ...

CAS 418 requires the accumulation of indirect costs in indirect cost pools. The contractor must allocate both direct and indirect costs to final cost objectives: “Allocate means to assign an ...

"We're trying to allocate those costs properly to private sector entities that are using the base as a launch pad for a profit-making,” Jon Ludwigson said.

Failing to properly allocate costs can result in disputes, disallowed costs, and significant financial liability during government audits. 5. Certify Indirect Cost Proposals with Caution.

When asked why they do not allocate the remaining costs in the business, many say this approach ends up charging business unit or product managers for costs they don’t control and instigates ...

I. Procedural StatementThis document is intended to serve as formal guidance for CU Boulder regarding the purchase, use and disposition of equipment costing $5,000 or more acquired with funds from ...

F&A costs are allocated proportionately to externally funded research using a DHHS-negotiated and approved indirect cost [IDC] ... it should be proportional to the direct cost budget, and the total ...