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GIM 23
Attachment 1
Costing Policy for Sponsored Agreements

Costing Policy for Sponsored Agreements

Table of Contents

I. Introduction

II. Definitions

  1. Definition of Direct Costs
  2. Definition of Indirect Costs

III. Consistent Treatment of Direct and Indirect Costs

IV. Distribution of Direct Costs Between Two or More Grants or Contracts

  1. Proportional Benefit Rule
  2. Interrelationship Rule

V. Direct Costs

VI. Indirect Costs

  1. Administrative and Clerical Salaries
    1. Exceptional Circumstances
    2. Implementation Procedures

  2. Other Indirect Costs
    1. Justifying the Treatment of Normal Indirect Costs as Direct Costs
    2. Examples of Unique Circumstances Justifying Direct Charges

  3. Rebudgeting of Usual Indirect Costs
Appendix A: Inconsistent Costing Example

Appendix B: Office Supplies

Effective Date: This policy is effective July 1, 1997 and will apply to all costs incurred on or after January 1, 1998.