UW Research

Policies, Procedures and Guidance

GIM 23 – Sponsored Program Costing Policy

Purpose

Sponsored programs incur costs in support of the sponsored research, instruction or other sponsored activity that is carried out under the program. The University maintains this policy in order to ensure those costs are necessary, reasonable, and allocable to a particular sponsored program and administered consistently across all sponsored programs. The University maintains this policy, systems, internal controls and procedures that ensure that direct costs and associated indirect costs, consisting of and referred to as Facilities & Administrative (F&A) costs, are presented appropriately in proposal budgets and charged consistently to sponsored program accounts (budget numbers).

This policy applies to all funding accepted by the Office of Sponsored Programs (OSP) on behalf of the University of Washington.

Background

Per Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Chapter I, Chapter II, Part 200, Uniform Guidance), federal cost principles must be applied uniformly to all federal awards and must be consistent with policies and procedures that apply to both federal awards and other activities of the university, including non-federally supported programs. Along with the general provisions of Uniform Guidance, these cost principles are also subject to agency- and announcement-specific restrictions as well as the terms and conditions of the federal award.

Cost principles are those factors that are used to assess allowability of costs. These principles state that costs must be necessary, reasonable and allocable, and conform to limitations set out by regulation and the award itself. Additionally, a cost may not be assigned to a federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost (F&A).

As §200.412 of the Uniform Guidance states, “There is no universal rule for classifying certain costs as either direct or indirect (F&A) under every accounting system. A cost may be direct with respect to some specific service or function, but indirect with respect to the federal award or other final cost objective. Therefore, it is essential that each item of cost incurred for the same purpose be treated consistently in like circumstances as a direct or indirect (F&A) cost in order to avoid double-charging of federal awards.”

Persons/Offices Affected

UW Principal Investigators and Departments, Divisions, Schools and Colleges, Grant & Contract Accounting (GCA), Management Accounting & Analysis (MAA), Office of Sponsored Programs (OSP).

University Policy

All direct costs charged to a sponsored program must be necessary, reasonable, and allocable to the particular program and be incurred within the limitations set out by the sponsored award document and sponsor specific requirements, which may include seeking approval prior to charging certain costs to the award.

Any cost that is considered an F&A cost, such as administrative or clerical services, cannot be directly charged to a federally funded sponsored program unless certain conditions are met to justify the direct charging of the cost and prior sponsor approval is sought and obtained, consistent with the sponsor’s definition of prior approval.

Costs that are normally recovered under F&A may be directly charged to non-federally sponsored programs if permitted by the sponsor’s policies, award terms and conditions, or are otherwise approved by the sponsor.

Any costs that are proposed or incurred as cost-share in support of the sponsored program must also follow these cost principles (see GIM 21).

The programmatic lead of the sponsored program (Principal Investigator) shall put into place adequate internal controls to reasonably ensure that all expenditures associated with the sponsored program are consistent with this policy (see GIM 2). Costs determined to be unallowable, through the audit process, by the sponsor, by the pass-through entity, by Grant and Contract Accounting (GCA) post-award compliance monitoring, or other body with oversight regarding sponsored program expenditures, become the responsibility of the PI for payment from alternative sources.

This policy and associated procedures are consistent with the Cost Accounting Standards (CAS) as disclosed on the University’s Disclosure Statement (DS-2), which describes the University’s cost accounting practices.

Procedures and Guidance

Costs Considered Direct Costs

Per §200.413 of the Uniform Guidance, “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.”

Appendix A lists examples of the types of costs that should be directly charged to sponsored agreements when they can be specifically identified to the work performed under those agreements. Allowability of these costs should be documented at the proposal stage and throughout the project.

Appendix A ‐ Examples of Direct Costs

A. Salaries, Wages and Fringe Benefits (see Sections §200.430, §200.431, §200.437, §200.466)

  • Faculty
  • Research Associates, Scientists
  • Predoctoral and Postdoctoral Fellows
  • Technicians, Lab Assistants, Graduate Students
  • Tuition remission for Graduate Students

B. Supplies and Materials (see Sections §200.20, §200.33, §200.48, §200.89, §200.94, §200.439, §200.453)

  • Chemicals
  • Laboratory Supplies
  • Computer Software
  • Drugs
  • Books
  • Minor Equipment
  • Uniforms
  • Photographic supplies
  • Tools
  • Animals
  • Computing devices (this is allowable for devices that are essential and allocable, but do not have to be solely dedicated to the project)

C. Other Direct Costs (see Sections §200.20, §200.48, §200.75, §200.89, §200.439, §200.452, §200.456, §200.461, §200.463, §200.470)

  • Travel
  • Postage
  • Subawards
  • Radioactive Waste Disposal
  • Consulting Services
  • Equipment
  • Animal Care
  • Motor Pool
  • Other costs specifically identified and justified in funded proposals
  • Long distance telephone costs
  • Freight and Express
  • Patient Care costs
  • Research Subject costs
  • Publication costs
  • Recharge Center Fees
  • Short Term VISA costs
  • Value Added Tax (VAT)
  • Off-Campus Projects Only
    • Office Supplies
    • Basic Telephone Services – such as phone installation, monthly line charges, basic instruments
    • Facilities Costs – such as rent, maintenance, security, utilities

Costs Considered Facilities & Administrative (F&A) Costs (Indirect Costs)

By definition in the Uniform Guidance, “Indirect (F&A) costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefited, without effort disproportionate to the results achieved.” Appendix III to the Uniform Guidance provides the costs that are generally identified as F&A costs for Institutions of Higher Education.

Examples include:

  • Administrative and Clerical Salaries (Job Code)
  • Office Supplies*
  • Basic Local Telephone Services On Campus – Basic services include phone installation, monthly line charges, basic instruments*
  • Cellular Phones, pagers and Related Service Charges*
  • Routine Copying Charges*
  • UW Technology Fee
  • Memberships
  • Journals and Subscriptions

*Under this policy, these costs will be allowable as direct costs for off-campus, APL and Regional Primate Center awards. These costs will not require prior approval from the funding agency or other internal written documentation to incur as direct costs.

Administrative and Clerical Job Code Classification

Classification Table

Data Used in FY2013 F&A Rate Proposal

Job Code Description Category
0001 PRESIDENT Administration
0002 VICE PRESIDENT Administration
0011 PROVOST Administration
0012 ASSISTANT VICE PRESIDENT/PROVO Administration
0013 VICE PROVOST Administration
0016 ASSOCIATE VICE PROVOST Administration
0017 SECRETARY OF THE FACULTY Administration
0020 VICE CHANCELLOR Administration
0041 DIRECTOR General Support
0061 ASSISTANT DIRECTOR General Support
0872 STUDENT ASSISTANT VI General Support
0874 STUDENT ASSISTANT E General Support
0875 STUDENT ASSISTANT General Support
0883 WS STAFF ASSISTANT General Support
1004 SECRETARY OF THE BOARD OF REGE Administration
1006 VICE PROVOST-PLANNING AND BUDG Administration
1008 VICE PROVOST Administration
1011 ASSISTANT VICE PRESIDENT/PROVO Administration
1012 ASSISTANT VICE PRESIDENT/PROVO Administration
1013 ASSISTANT VICE PRESIDENT/PROVO Administration
1014 ASSISTANT VICE PRESIDENT/PROVO Administration
1015 ASSOCIATE VICE PRESIDENT Administration
1017 ASSOCIATE VICE PRESIDENT Administration
1022 ASSOCIATE VICE PRESIDENT Administration
1035 ASSOCIATE TREASURER Administration
1037 ASSOCIATE TREASURER Administration
1043 ASSOCIATE VICE PRESIDENT Administration
1045 ASSOCIATE VICE PROVOST Administration
1046 VICE PRESIDENT Administration
1047 ANALYST General Support
1048 ANALYST General Support
1049 ANALYST General Support
1053 SENIOR VICE PRESIDENT Administration
1063 ASSOCIATE TREASURER Administration
1078 HUMAN RESOURCES RECRUITER Administration
1080 HUMAN RESOURCES COMPENSATION C Administration
1081 HUMAN RESOURCES COMPENSATION C Administration
1082 HUMAN RESOURCE LABOR RELATION Administration
1083 HUMAN RESOURCES BENEFITS SPECI Administration
1086 HUMAN RESOURCES BENEFITS CONSU Administration
1088 IT HUMAN RESOURCES RECRUITER Administration
1089 HUMAN RESOURCES CONSULTANT Administration
1092 HUMAN RESOURCES TRAINING & OD Administration
1093 HUMAN RESOURCES BENEFITS SPECI Administration
1094 HUMAN RESOURCES BENEFITS CONSU Administration
1095 HUMAN RESOURCES DEPT MGR/ADMIN General Support
1097 HUMAN RESOURCES DEPT MGR/ADMIN General Support
1098 HUMAN RESOURCES DEPT MGR/ADMIN General Support
1099 HUMAN RESOURCES DEPT MGR/ADMIN General Support
1107 DIRECTOR General Support
1108 DIRECTOR General Support
1109 DIRECTOR General Support
1110 DIRECTOR General Support
1111 DIRECTOR General Support
1112 DIRECTOR General Support
1113 DIRECTOR General Support
1114 DIRECTOR General Support
1127 ASSISTANT DIRECTOR General Support
1128 ASSISTANT DIRECTOR General Support
1129 ASSISTANT DIRECTOR General Support
1130 ASSISTANT DIRECTOR General Support
1131 ASSISTANT DIRECTOR General Support
1132 ASSISTANT DIRECTOR General Support
1133 ASSISTANT DIRECTOR General Support
1148 ASSOCIATE DIRECTOR General Support
1149 ASSOCIATE DIRECTOR General Support
1150 ASSOCIATE DIRECTOR General Support
1151 ASSOCIATE DIRECTOR General Support
1152 ASSOCIATE DIRECTOR General Support
1153 ASSOCIATE DIRECTOR General Support
1154 ASSOCIATE DIRECTOR General Support
1157 ASSISTANT TO THE VICE PRESIDEN Administration
1159 ASSISTANT TO THE VICE PRESIDEN Administration
1172 PROGRAM FINANCIAL MANAGER Administration
1173 PROGRAM FINANCIAL MANAGER Administration
1176 STAFF ASSISTANT General Support
1178 STAFF ASSISTANT General Support
1180 PROGRAM FINANCIAL MANAGER Administration
1182 PROGRAM FINANCIAL ANALYST Administration
1183 PROGRAM FINANCIAL ANALYST Administration
1184 PROGRAM FINANCIAL ANALYST Administration
1185 PROGRAM FINANCIAL ANALYST Administration
1186 PROGRAM FINANCIAL ANALYST Administration
1196 ASSISTANT TO OMBUDSMAN Administration
1203 CONTINUING EDUCATION SPECIALIS General Support
1207 CONTINUING EDUCATION SPECIALIS General Support
1208 CONTINUING EDUCATION SPECIALIS General Support
1209 CONTINUING EDUCATION SPECIALIS General Support
1210 CONTINUING EDUCATION SPECIALIS General Support
1211 CONTINUING EDUCATION SPECIALIS General Support
1247 ADMINISTRATOR General Support
1248 ADMINISTRATOR General Support
1249 ADMINISTRATOR General Support
1250 ADMINISTRATOR General Support
1251 ADMINISTRATOR General Support
1252 ADMINISTRATOR General Support
1257 ASSISTANT TO THE DEAN General Support
1258 ASSISTANT TO THE DEAN General Support
1259 ASSISTANT TO THE DEAN General Support
1260 ASSISTANT TO THE DEAN General Support
1265 ASSISTANT DEAN Administration
1266 ASSISTANT DEAN Administration
1267 ASSISTANT DEAN Administration
1270 ASSISTANT DEAN Administration
1272 ASSOCIATE DEAN Administration
1273 ASSOCIATE DEAN Administration
1274 ASSOCIATE DEAN Administration
1297 MANAGER General Support
1298 MANAGER General Support
1299 MANAGER General Support
1300 MANAGER General Support
1301 MANAGER General Support
1302 MANAGER General Support
1311 ASSISTANT DIRECTOR General Support
1312 ASSISTANT TO THE CHAIR Administration
1314 ASSISTANT TO THE CHAIR Administration
1315 ASSISTANT TO THE CHAIR Administration
1334 INSTRUCTIONAL SUPERVISOR General Support
1336 ADMINISTRATIVE SPECIALIST General Support
1337 ADMINISTRATIVE SPECIALIST General Support
1338 ADMINISTRATIVE SPECIALIST General Support
1339 ADMINISTRATIVE SPECIALIST General Support
1354 ACADEMIC SERVICES-ASSISTANT DI General Support
1355 ACADEMIC SERVICES-ASSISTANT DI General Support
1356 ACADEMIC SERVICES-ASSISTANT DI General Support
1360 ACADEMIC SERVICES-DIRECTOR General Support
1361 ACADEMIC SERVICES-DIRECTOR General Support
1362 ACADEMIC SERVICES-DIRECTOR General Support
1363 ACADEMIC SERVICES-DIRECTOR General Support
1365 ACADEMIC SERVICES-ASSOCIATE DI General Support
1366 ACADEMIC SERVICES-ASSOCIATE DI General Support
1373 ASSISTANT TO CHIEF Administration
1376 COUNSELING SERVICES COORDINATO General Support
1377 COUNSELING SERVICES COORDINATO General Support
1378 COUNSELING SERVICES COORDINATO General Support
1386 ASSISTANT TO THE DIRECTOR General Support
1387 ASSISTANT TO THE DIRECTOR General Support
1388 ASSISTANT TO THE DIRECTOR General Support
1389 ASSISTANT TO THE DIRECTOR General Support
1490 SOFTWARE ENGINEER General Support
1491 SOFTWARE ENGINEER General Support
1500 ADMINISTRATOR-PROGRAM OPERATIO General Support
1502 ADMINISTRATOR-PROGRAM OPERATIO General Support
1503 ADMINISTRATOR-PROGRAM OPERATIO General Support
1504 ADMINISTRATOR-PROGRAM OPERATIO General Support
1506 MANAGER OF PROGRAM OPERATIONS General Support
1507 MANAGER OF PROGRAM OPERATIONS General Support
1508 MANAGER OF PROGRAM OPERATIONS General Support
1509 MANAGER OF PROGRAM OPERATIONS General Support
1510 MANAGER OF PROGRAM OPERATIONS General Support
1511 MANAGER OF PROGRAM OPERATIONS General Support
1512 HUMAN RESOURCES ANALYST Administration
1513 HUMAN RESOURCES EMPLOYMENT SPE Administration
1517 HUMAN RESOURCES MANAGER Administration
1518 ASSOCIATE DIRECTOR-PROGRAM OPE General Support
1519 ASSOCIATE DIRECTOR-PROGRAM OPE General Support
1520 ASSOCIATE DIRECTOR-PROGRAM OPE General Support
1521 HUMAN RESOURCES ANALYST Administration
1522 HUMAN RESOURCES SPECIALIST Administration
1524 HUMAN RESOURCES SPECIALIST Administration
1526 HUMAN RESOURCES ANALYST Administration
1528 ASSISTANT DIRECTOR-PROGRAM OPE General Support
1529 ASSISTANT DIRECTOR-PROGRAM OPE General Support
1530 ASSISTANT DIRECTOR-PROGRAM OPE General Support
1531 ANALYST-POLICY DEVELOPMENT Administration
1532 ANALYST-POLICY DEVELOPMENT Administration
1533 PUBLIC INFORMATION EDITOR General Support
1537 PUBLIC INFORMATION SPECIALIST General Support
1538 PUBLIC INFORMATION SPECIALIST General Support
1540 PROGRAM OPERATIONS SPECIALIST General Support
1541 PROGRAM OPERATIONS SPECIALIST General Support
1542 PROGRAM OPERATIONS SPECIALIST General Support
1543 PROGRAM OPERATIONS SPECIALIST General Support
1544 PUBLIC INFORMATION SPECIALIST General Support
1554 MAJOR GIFT OFFICER – DEVL Administration
1555 AUDITOR Administration
1556 AUDITOR Administration
1557 AUDITOR Administration
1558 PROGRAM OPERATIONS SPECIALIST General Support
1559 SOFTWARE ENGINEER General Support
1560 SOFTWARE ENGINEER General Support
1561 SOFTWARE ENGINEER General Support
1562 SOFTWARE ENGINEER General Support
1568 SENIOR COMPUTER SPECIALIST General Support
1569 SENIOR COMPUTER SPECIALIST General Support
1570 SENIOR COMPUTER SPECIALIST General Support
1572 SYSTEMS PROGRAMMER General Support
1573 SYSTEMS PROGRAMMER General Support
1586 HEALTH SERVICES MANAGER Administration
1588 HEALTH SERVICES MANAGER Administration
1589 HEALTH SERVICES MANAGER Administration
1590 HEALTH SERVICES MANAGER Administration
1593 HEALTH SERVICES-ASSISTANT DIRE Administration
1594 HEALTH SERVICES-ASSISTANT DIRE Administration
1595 HEALTH SERVICES-ASSOCIATE DIRE Administration
1598 NURSING SERVICES-ASSISTANT DIR Administration
1599 NURSING SERVICES-ASSOCIATE DIR Administration
1601 HOSPITAL-ASSOCIATE ADMINISTRAT Administration
1602 HOSPITAL-ASSOCIATE ADMINISTRAT Administration
1603 HOSPITAL-ASSISTANT ADMINISTRAT Administration
1606 HOSPITAL-ASSOCIATE ADMINISTRAT Administration
1607 HOSPITAL-ASSISTANT ADMINISTRAT Administration
1619 ASSOC DIRECTOR STUDENT HEALTH Administration
1624 MAJOR GIFT OFFICER ASSOCIATE-D Administration
1626 MAJOR GIFT OFFICER SENIOR-DEVE Administration
1627 DEVELOPMENT OFFICER Administration
1628 DEVELOPMENT OFFICER Administration
1629 DEVELOPMENT OFFICER Administration
1630 DEVELOPMENT OFFICER Administration
1634 DEVELOPMENT SERVICES OFFICER Administration
1635 DEVELOPMENT SERVICES OFFICER Administration
1636 DEVELOPMENT SERVICES OFFICER Administration
1638 DEVELOPMENT DIRECTOR Administration
1639 DEVELOPMENT DIRECTOR Administration
1640 DEVELOPMENT DIRECTOR Administration
1641 DEVELOPMENT DIRECTOR – SENIOR Administration
1642 DEVELOPMENT DIRECTOR – SENIOR Administration
1646 DEVELOPMENT SERVICES DIRECTOR Administration
1647 DEVELOPMENT SERVICES DIRECTOR Administration
1648 DEVELOPMENT SERVICES DIRECTOR Administration
1651 ASSISTANT DEAN FOR DEVELOPMENT Administration
1652 ASSISTANT DEAN FOR DEVELOPMENT Administration
1658 AUDITOR Administration
1672 PUBLICATIONS COORDINATOR General Support
1685 PROGRAM OPERATIONS ANALYST General Support
1686 PROGRAM OPERATIONS ANALYST General Support
1734 MANAGER-DEPARTMENTAL COMPUTING General Support
1735 MANAGER-DEPARTMENTAL COMPUTING General Support
1736 MANAGER-DEPARTMENTAL COMPUTING General Support
1739 TECHNOLOGY MANAGER Administration
1740 TECHNOLOGY MANAGER Administration
1741 TECHNOLOGY MANAGER Administration
1744 DIRECTOR-DEPARTMENTAL COMPUTIN Administration
1745 DIRECTOR-DEPARTMENTAL COMPUTIN Administration
1746 DIRECTOR-DEPARTMENTAL COMPUTIN Administration
1748 DIRECTOR-PROGRAM OPERATIONS Administration
1752 DIRECTOR-PROGRAM OPERATIONS Administration
1753 DIRECTOR-PROGRAM OPERATIONS Administration
1754 DIRECTOR-PROGRAM OPERATIONS Administration
1768 RESEARCH MANAGER General Support
1769 RESEARCH MANAGER General Support
1770 RESEARCH MANAGER General Support
1775 GRANTS AND CONTRACTS MANAGER/S General Support
1776 GRANTS AND CONTRACTS MANAGER/S General Support
1785 COMPLIANCE ANALYST MANAGER General Support
1797 COMPLIANCE ANALYST General Support
1798 COMPLIANCE ANALYST General Support
1799 COMPLIANCE ANALYST General Support
1836 ASSISTANT – NON-UW STUDENT General Support
1858 UWRP RETIREE – NON-EXEMPT WORK General Support
1863 TEMPORARY STAFF – HELPER General Support
1865 TRUCK DRIVER – PRINT PLANT General Support
1869 SHIPPING/RECEIVING/STOCKROOM C General Support
1927 ADMINISTRATIVE ASSISTANT TO PR Administration
1939 ASSISTANT TO THE PROVOST Administration
1945 ASSISTANT TO THE VICE PROVOST Administration
1946 ASSISTANT TO THE VICE PROVOST Administration
1966 CONTINUING EDUCATION COORDINAT General Support
1967 CONTINUING EDUCATION COORDINAT General Support
1968 CONTINUING EDUCATION COORDINAT General Support
1969 CONTINUING EDUCATION COORDINAT General Support
2035 GRANT & CONTRACT COORDINATOR Administration
2220 OFFICE ASSISTANT 1 General Support
2240 LEGAL SECRETARY 1 General Support
2255 PROGRAM ASSISTANT General Support
2401 INFORMATION TECHNOLOGY TECH 1 General Support
2407 INFORMATION TECHNOLOGY SPECIAL General Support
2415 INFORMATION TECHNOLOGY SPECIAL General Support
2416 INFORMATION TECHNOLOGY SPECIAL General Support
2585 HUMAN RESOURCE CONSULTANT ASSI General Support
2591 HUMAN RESOURCE CONSULTANT ASSI General Support
4020 FOOD SERVICE SUPERVISOR 1 General Support
4021 FOOD SERVICE SUPERVISOR 2 General Support
4025 COOK 1 General Support
4040 SNACK BAR LEAD General Support
4045 FOOD SERVICE WORKER General Support
4125 LAUNDRY WORKER 3 General Support
4515 PLANT TECHNICIAN 1 General Support
4516 PLANT TECHNICIAN 2 General Support
4850 RESEARCH AIDE 1 General Support
4871 RESEARCH STUDY SUPERVISOR General Support
5021 CUSTODIAN 3 General Support
5215 BUILDINGS AND GROUNDS SUPERVIS General Support
5216 BUILDINGS AND GROUNDS SUPERVIS General Support
5228 MAINTENANCE MECHANIC 4 General Support
5232 CUSTODIAN 2 General Support
5265 UTILITY WORKER 2 General Support
5311 EQUIPMENT TECHNICIAN 4 General Support
5715 TRANSPORTATION SUPERVISOR General Support
5740 WAREHOUSE OPERATOR 3 General Support
5744 WAREHOUSE OPERATOR 2 General Support
5766 STOCKROOM ATTENDANT 2 General Support
5767 STOCKROOM ATTENDANT 3 General Support
5785 MAIL PROCESSING – DRIVER General Support
6057 SPECIMEN PROCESSING SUPERVISOR Administration
7011 ACCOUNTING SUPERVISOR General Support
7019 CONFERENCE COORDINATOR 1 General Support
7020 CONFERENCE COORDINATOR 2 General Support
7021 BUILDING SERVICES COORDINATOR General Support
7022 BUILDING SERVICES SUPERVISOR General Support
7024 FOOD SERVICE SUPERVISOR 1 General Support
7025 FOOD SERVICE SUPERVISOR 2 General Support
7036 FISCAL SPECIALIST 1 General Support
7037 FISCAL SPECIALIST 2 General Support
7043 HUMAN SUBJECTS REVIEW COORDINA Administration
7044 ADMINISTRATIVE ASSISTANT A-SUP General Support
7045 ADMINISTRATIVE ASSISTANT A General Support
7046 ADMINISTRATIVE ASSISTANT B General Support
7047 RECORDS ANALYST 1 Administration
7048 RECORDS ANALYST 2 Administration
7049 RECORDS ANALYST 3 Administration
7050 FISCAL TECHNICIAN 1 General Support
7051 FISCAL TECHNICIAN 2 General Support
7053 FISCAL TECHNICIAN SUPERVISOR General Support
7055 FISCAL TECHNICIAN 3 General Support
7062 PAYROLL TECHNICIAN LEAD General Support
7068 FISCAL SPECIALIST SUPV General Support
7080 ADMINISTRATIVE COORDINATOR General Support
7207 UTILITY WORKER SUPERVISOR General Support
7208 MAINTENANCE SUPERVISOR 1 General Support
7209 MAINTENANCE SUPERVISOR 2 General Support
7211 MAINTENANCE & CONSTRUCTION COO General Support
7215 OFFICE SUPPORT SUPERVISOR 1 General Support
7216 OFFICE SUPPORT SUPERVISOR 2 General Support
7220 OFFICE ASSISTANT 1 General Support
7221 OFFICE ASSISTANT 2 General Support
7222 OFFICE ASSISTANT 3 General Support
7223 OFFICE ASSISTANT LEAD General Support
7238 TECHNICAL SECRETARY General Support
7240 LEGAL SECRETARY General Support
7243 SECRETARY General Support
7244 SECRETARY SENIOR General Support
7245 SECRETARY SUPERVISOR General Support
7246 SECRETARY LEAD General Support
7250 DEVELOPMENT/FUND RAISING EVENT General Support
7255 PROGRAM ASSISTANT General Support
7256 PROGRAM COORDINATOR General Support
7257 PROGRAM SUPPORT SUPERVISOR II General Support
7259 PROGRAM SUPPORT SUPERVISOR I General Support
7300 ACCOUNTANT 1 Administration
7301 ACCOUNTANT 2 Administration
7302 ACCOUNTANT, SENIOR Administration
7312 LIBRARY SPECIALIST I – SUPERVI Administration
7313 LIBRARY SPECIALIST II – SUPERV Administration
7320 LIBRARY SUPERVISOR I Administration
7321 LIBRARY SUPERVISOR II Administration
7335 Budget Analyst General Support
7336 BUDGET/FISCAL ANALYST General Support
7337 BUDGET/FISCAL ANALYST LEAD General Support
7338 BUDGET/FISCAL UNIT SUPERVISOR General Support
7339 BUDGET/FISCAL OPERATIONS SUPER General Support
7345 CREDIT MANAGER Administration
7362 DATA CONTROL SUPERVISOR General Support
7364 DATA CONTROL TECHNICIAN 1 General Support
7365 DATA CONTROL TECHNICIAN 2 General Support
7366 DATA CONTROL TECHNICIAN 3 General Support
7367 DATA CONTROL TECHNICIAN LEAD General Support
7370 COMPUTER OPERATOR 1 General Support
7371 COMPUTER OPERATOR 2 General Support
7372 COMPUTER OPERATOR 3 General Support
7374 COMPUTER MAINTENANCE TECHNICIA General Support
7375 COMPUTER MAINTENANCE TECHNICIA General Support
7377 COMPUTER MAINTENANCE TECHNICIA General Support
7382 COMMUNICATIONS TECHNICIAN SUPE General Support
7383 DATA ENTRY OPERATOR 1 General Support
7384 DATA ENTRY OPERATOR 2 General Support
7385 DATA ENTRY OPERATOR 3 General Support
7386 DATA ENTRY OPERATOR LEAD General Support
7388 COMPUTER MAINTENANCE TECHNICIA General Support
7483 GRADUATION & ACADEMIC RECORDS Administration
7484 GRADUATION & ACADEMIC RECORDS Administration
7485 CREDENTIALS EVALUATOR 1 General Support
7490 ADMISSIONS SPECIALIST General Support
7587 HUMAN RESOURCE ASSISTANT Administration
7588 HUMAN RESOURCE ASSISTANT SENIO Administration
7589 HUMAN RESOURCE COORDINATOR Administration
7650 COPY CENTER SUPERVISOR Administration
7720 RETAIL CLERK 1 General Support
7721 RETAIL CLERK 2 General Support
7722 RETAIL CLERK LEAD General Support
7728 MESSENGER DRIVER General Support
7741 ELECTRONICS TECHNICIAN 2 General Support
7768 STOCKROOM SUPERVISOR General Support
7769 SCIENTIFIC STORES ATTENDANT General Support
7788 INSTRUCTIONAL TECHNICIAN 2 General Support
7925 COMPUTER SUPPORT ANALYST 1 General Support
7926 COMPUTER SUPPORT ANALYST 2 General Support
7939 COMPUTER SUPPORT TECHNICIAN 1 General Support
7940 COMPUTER SUPPORT TECHNICIAN 2 General Support
7941 COMPUTER SUPPORT TECHNICIAN 3 General Support
7945 COMPUTER SERVICES CONSULTANT 1 General Support
8069 PATIENT CARE COORDINATOR SUPV Administration
8505 COOK General Support
8506 COOK LEAD General Support
8507 BAKER General Support
8509 SNACK BAR LEAD General Support
8510 FOOD SERVICE WORKER General Support
8511 FOOD SERVICE WORKER LEAD General Support
8512 FOOD SERVICE PORTER General Support
8513 WASHROOM EQUIPMENT OPERATOR 1 General Support
8514 WASHROOM EQUIPMENT OPERATOR 2 General Support
8515 LAUNDRY OPERATOR 1 General Support
8516 LAUNDRY OPERATOR 2 General Support
8532 CUSTODIAN General Support
8533 CUSTODIAN LEAD General Support
8534 WINDOW WASHER General Support
8535 WINDOW WASHER LEAD General Support
8536 CARPET CLEANER General Support
8537 GARDENER 1 General Support
8538 GARDENER 2 General Support
8539 GARDENER LEAD General Support
8542 PLANT COMMUNICATIONS COORDINAT General Support
8543 MAINTENANCE CUSTODIAN 1 General Support
8546 UTILITY WORKER LEAD General Support
8547 UTILITY WORKER 1 General Support
8548 UTILITY WORKER 2 General Support
8549 MOTOR EQUIPMENT SERVICE ATTEND General Support
8551 TRANSPORTATION HELPER General Support
8552 TRUCK DRIVER LEAD General Support
8553 TRUCK DRIVER 1 General Support
8554 TRUCK DRIVER 2 General Support
8555 DRIVER-WAREHOUSE WORKER General Support
8556 WASTE COLLECTOR General Support
8558 WAREHOUSE WORKER 1 General Support
8559 WAREHOUSE WORKER LEAD General Support
8560 WAREHOUSE WORKER 2 General Support
8561 STOCKROOM ATTENDANT 1 General Support
8562 STOCKROOM ATTENDANT 2 General Support
8563 MAIL CARRIER General Support
8564 MAIL CARRIER-DRIVER A General Support
8565 MAIL CARRIER-DRIVER B General Support
8566 MAIL SERVICES LEAD General Support
8567 MAIL RATER General Support
8600 FDA WFSE – PROJECT General Support
8626 OFFICE ASSISTANT 1 General Support
8627 OFFICE ASSISTANT 2 General Support
8628 OFFICE ASSISTANT 3 General Support
8629 SECRETARY General Support
8632 TELEPHONE COMMUNICATIONS OPERA General Support
8634 FISCAL TECHNICIAN 2 General Support
8641 COOK General Support
8642 COOK LEAD General Support
8643 SNACK BAR LEAD General Support
8644 FOOD SERVICE WORKER General Support
8645 FOOD SERVICE WORKER LEAD General Support
8646 FOOD SERVICE PORTER General Support
8658 CUSTODIAN General Support
8659 CUSTODIAN LEAD General Support
8660 WINDOW WASHER General Support
8663 GARDENER 2 General Support
8665 MAINTENANCE CUSTODIAN 1 General Support
8667 TRUCK DRIVER LEAD General Support
8669 UTILITY WORKER 2 General Support
8670 TRUCK DRIVER 1 General Support
8671 TRUCK DRIVER 2 General Support
8674 STOCKROOM ATTENDANT 2 General Support
8675 STOCKROOM ATTENDANT LEAD General Support
8676 MAIL RATER General Support
8742 OFFICE ASSISTANT 3 General Support
8743 SECRETARY General Support
8744 SECRETARY SENIOR General Support
8746 PROGRAM ASSISTANT General Support
8747 PROGRAM COORDINATOR General Support
8776 CUSTODIAN SUPERVISOR 1 General Support
8777 CUSTODIAN SUPERVISOR 2 General Support
8810 FACILITIES OPERATIONS MAINTENA General Support
8811 MACHINERY MECHANIC General Support
8812 MACHINERY MASTER MECHANIC General Support
8813 MACHINERY MECHANIC LEAD General Support
8814 MAINTENANCE MECHANIC 1 General Support
8815 MAINTENANCE MECHANIC 2 General Support
8816 MAINTENANCE MECHANIC LEAD General Support
8817 CONSTRUCTION AND MAINTENANCE M General Support
8818 MAINTENANCE MECHANIC DOOR SPEC General Support
8821 HEAVY EQUIPMENT OPERATOR General Support
8822 HEAVY EQUIPMENT OPERATOR LEAD General Support
8823 LIGHTING AND FILTER MAINTENANC General Support
8825 CARPENTER General Support
8826 CARPENTER LEAD General Support
8828 CONTROL TECHNICIAN General Support
8829 CONTROL TECHNICIAN LEAD General Support
8830 ELECTRICIAN-HIGH VOLTAGE General Support
8831 ELECTRICIAN LEAD-HIGH VOLTAGE General Support
8832 ELEC TRADE TRAINEE General Support
8834 ELECTRICIAN General Support
8835 ELECTRICIAN LEAD General Support
8836 ELEVATOR MECHANIC General Support
8837 ELEVATOR MECHANIC LEAD General Support
8838 FLOORLAYER General Support
8840 GLAZIER General Support
8842 INSULATION WORKER General Support
8844 LOCKSMITH General Support
8848 MASON/PLASTERER General Support
8851 MOTOR EQUIPMENT MECHANIC General Support
8852 MOTOR EQUIPMENT MECHANIC LEAD General Support
8853 FURNITURE REPAIR WORKER General Support
8854 PAINTER APPRENTICE General Support
8855 PAINTER General Support
8856 PAINTER LEAD General Support
8858 PLUMBER/PIPE/STEAMFITTER General Support
8859 PLUMBER/PIPE/STEAMFITTER LEAD General Support
8860 REFRIGERATION MECHANIC General Support
8861 REFRIGERATION MECHANIC LEAD General Support
8862 ROOFER General Support
8866 SHEET METAL MECHANIC General Support
8867 SHEET METAL MECHANIC LEAD General Support
8868 SIGN PAINTER General Support
8870 TRADES HELPER General Support
8871 WELDER-FABRICATOR General Support
8876 POWER PLANT OPERATING ENGINEER General Support
8877 POWER PLANT OPERATING ENGINEER General Support
8878 POWER PLANT OPERATING ENGINEER General Support
8879 POWER PLANT MECHANIC General Support
8881 POWER PLANT MECHANIC LEAD General Support
9002 SR COMPUTER SPECIALIST-OT COVE General Support
9513 ASSISTANT TO THE VICE PRESIDEN Administration
9514 ASSISTANT TO THE VICE PRESIDEN Administration
9516 ASSISTANT TO THE VICE PRESIDEN Administration
9517 STAFF ASSISTANT General Support
9552 ASSISTANT TO THE CHAIR Administration
9553 ASSISTANT TO THE CHAIR Administration
9554 ASSISTANT TO THE CHAIR Administration
9556 ASSISTANT TO THE DEAN Administration
9557 ASSISTANT TO THE DEAN Administration
9558 ASSISTANT TO THE DEAN Administration
9586 ADMINISTRATIVE SPECIALIST General Support
9587 ADMINISTRATIVE SPECIALIST General Support
9588 ADMINISTRATIVE SPECIALIST General Support
9626 ASSISTANT TO THE DIRECTOR General Support
9627 ASSISTANT TO THE DIRECTOR General Support
9705 MANAGER OF PROGRAM OPERATIONS General Support
9707 MANAGER OF PROGRAM OPERATIONS General Support
9746 PROGRAM OPERATIONS SPECIALIST General Support
9747 PROGRAM OPERATIONS SPECIALIST General Support
9806 ADMINISTRATIVE ASSISTANT TO PR General Support
9807 ADMINISTRATIVE ASSISTANT TO PR General Support
9817 ASSISTANT TO THE VICE PROVOST Administration
9835 CONTINUING EDUCATION COORDINAT General Support
9836 CONTINUING EDUCATION COORDINAT General Support
9837 CONTINUING EDUCATION COORDINAT General Support

Costs Requiring Prior Approval

If prior approval is required, the PI must seek formal sponsor approval by submitting the request through OSP.

Prior approval requests should include the specific request, any rebudgeting information that is pertinent to the request, and a description of the need and impact to the sponsored program. The lack of prior approval may lead to later disallowance by the sponsor.

A. Administrative and Clerical Salaries

Administrative and clerical staff salaries are normally treated as F&A costs. Responsibilities that fall within normal departmental administrative functions cannot be charged directly to sponsored programs, such as routine budget monitoring, filing and other general office tasks.

Administrative and clerical costs may be charged as direct costs to a federally sponsored program if all of the following conditions are met:

  1. The costs are integral to a project or activity;
  2. Individuals involved can be specifically identified with the project or activity;
  3. Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency; and
  4. The costs are not also recovered as indirect costs.

In addition, such costs must be explicitly included in the proposal budget or have prior sponsor approval prior to charging to the sponsored program budget.

B. Other Special or Unusual Costs

Prior approval is required for particular items of costs, as set out in the Uniform Guidance in §200.407, as required by the terms and conditions of the award, or as set out in sponsor policy. Prior approval is recommended for any incurrence of special or unusual costs not originally anticipated in the proposed budget.

Distribution of Costs Across Two or More Sponsored Programs

§200.405 of the Uniform Guidance governs allocable costs, including subsections (c) and (d) which deal with allocable costs that benefit two or more projects. Allocating costs cannot be based on overcoming funding deficiencies, to avoid restrictions based upon statutes, regulations or award terms and conditions, or for reasons of convenience.

Costs that benefit two or more projects should be allocated based upon proportional benefit. That is, the cost is allocated according to the proportion of benefit provided to each project. For example, the cost of lab supplies might be allocated based upon the quantity used (or planned to be used) on each project. If the proportions of benefit cannot be determined because of the interrelationship of the work involved, the cost is distributed on any reasonable basis. For example, the cost of lab supplies might be allocated based upon the allocation of employee salaries to each project.

Responsibilities

Administrator/Grant Manager/Fiscal Specialist
Provides administrative support by applying principles of financial management to perform such functions as record keeping, auditing, analysis, budgeting, payroll, travel, purchasing and other types of fiscal operations that support adherence to this costing policy.
Department Chair, Department Head
Ensures the PI has the necessary administrative support, staff, space, equipment and other resources to conduct the project as proposed and approved by the Department.
External Audit
Per §200.501 the UW is required to have an annual single audit. This requirement is currently handled by the Washington State Auditor’s Office. Federal and other sponsors may also require program-specific audits.
Grant and Contract Accounting
GCA sets up budgets with appropriate F&A rates, invoices sponsors, provides fiscal reporting, and performs budget closeout. GCA is also responsible for consulting on the propriety of a given expenditure, budget monitoring techniques, and other post award financial matters.
Internal Audit
Internal Audit is responsible for monitoring fiscal compliance via audit, investigations, and liaising with external auditors.
Principal Investigator
The PI is ensures that the budget and expenditures are consistent with the Uniform Guidance throughout the life of the project – from the proposal stage to award closeout. This includes ensuring that all direct costs are reasonable and allocable and that any direct charging of costs generally supported as F&A or other costs requiring such, have prior sponsor approval. The PI is responsible for ensuring adequate internal controls are in place to reasonably ensure compliance with this policy. Further, the PI is responsible for covering the costs determined to be unallowable. See GIM 2.
Management Accounting and Analysis
MAA is responsible for calculating and negotiating the Federal reimbursement rate for F&A costs incurred in support of sponsored research and other sponsored projects.
Office of Sponsored Programs
OSP reviews budgets at the proposal stage for consistency with Uniform Guidance, program announcements, sponsor policies, UW policies, OSP internal review guidance and the information provided by the PI to OSP, as set out in GIM 1. OSP certifies to the sponsor that the UW will be accountable for the appropriate use of any funds awarded. OSP receives, reviews and submits request for prior approval to the sponsor, as the authorized official.

Definitions

Administrative/Clerical Costs:
These costs include salaries and fringe benefits attributable to the administrative and clerical work of personnel that support faculty and other University employees in the conduct research, instruction or other activity.

Consistent Treatment:
Per Uniform Guidance the practice “that each item of cost incurred for the same purpose be treated consistently in like circumstances as a direct or indirect (F&A) cost in order to avoid double-charging of federal awards.”

Cost Accounting Standards (CAS):
Cost Accounting Standards are mandatory standards applied to federal awards intended to achieve uniform and consistent cost accounting practices.

Direct Costs:
By definition in Uniform Guidance, “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.”

Facilities & Administrative (Indirect) Costs:
By definition in Uniform Guidance, “Indirect (F&A) costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.” At educational institutions such costs normally are classified under the following F&A categories: Depreciation and use allowances, general administration and general expenses, sponsored projects administration expenses, operation and maintenance expenses, library expenses, departmental administration expenses, and student administration and services.

Uniform Guidance:
Uniform Guidance is 2 CFR Chapter I, Chapter II, Part 200, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

Related Resources

Subject Document/Resource
Federal Cost Principles Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Chapter I, Chapter II, Part 200, Uniform Guidance
OSP Award Changes

Concurrence Letter (Prior Approval) information

Award Changes

Sample Concurrence Letter and Instructions

Prior Approval Matrix for Certain Federal Agencies Federal-Wide Research Terms and Conditions webpage (hosted by NSF)
F&A rate proposal information (direct versus indirect) UW Management Accounting and Analysis F&A Rate and Proposal information

Contacts

Costing Policy, Proposal Budgets and Prior Approval Requirements: Office of Sponsored Programs, OSP website, osp@uw.edu, (206) 543-4043

Costing Policy and Expenditures on Sponsored Program Budget Numbers, F&A Charges: Grant and Contract Accounting, gcahelp@uw.edu, (206) 616-9995

F&A Cost Calculation, Cost Accounting Standards: Management Accounting & Analysis, MAA

Content Creator

Office of Sponsored Programs

Grant and Contract Accounting

Review Schedule

This policy is reviewed by the Office of Sponsored Programs as necessary to reflect changes in Federal regulation or University policies.