Cost Accounting Services
Grant Proposal Effort on
For compliance purposes, effort associated with proposal preparation is accounted for as an indirect cost only at the University. Federal regulations state that proposal preparation is a department administration expense and shall be treated as an indirect cost.
Direct charging of proposal
preparation effort is
unallowable on sponsored agreements. Proposal
preparation activities include the effort
associated with competitive renewal proposals.
Direct charging of this effort may result in the double charging of a sponsored agreement. Specifically, Facilities and Administrative rates are used to charge sponsored agreements for indirect costs incurred by the University to support the objectives of sponsored agreements. Proposal preparation costs are included in the F&A rates. Direct charging of effort associated with proposal preparation would result in double charging the sponsor.
Last modified November 28 2009 10:37 AM