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GIM 23
Attachment 1
Costing Policy for Sponsored Agreements

Appendix A
Inconsistent Costing Example

  Department A Department B
Type of Expenditure Office Supplies Office Supplies
Departmental Costing Practice* Always charge sponsored award if expenses can be identified to the award. Dollar amounts are generally small. Some difficulty in identifying expenses to the awards. Important to reduce administrative effort surrounding charging of expenses.
Type of Cost Direct Indirect and Instruction
Budget Charged 62-XXXX 74-XXXX
Indirect Cost Proposal Treatment Direct Research Cost Instruction (direct) and Departmental Administration (indirect) Cost
Impact of Inconsistent Costing Example to a Sponsored Research Project Office supplies charged twice:

  • Project is charged directly for office supplies used on project

  • Project is also charged indirectly (through application of the IDC rate) for office supplies incurred indirectly in Dept B
Office supplies charged once:

  • Project is only charged indirectly (through application of the IDC rate)

* Per the Costing Policy, the normal treatment of charging office supplies will be to charge them indirectly, as in Dept. B, above.