The Berkeley campus has reissued the policy on “Cost Principles for Sponsored Agreements (Contracts and Grants).” To accompany the policy, the campus is providing supporting Frequently Asked Questions, and a Quick Guide intended to provide guidance with proposal preparation. In addition, a series of training sessions was offered for department staff and interested faculty.
The policy describes how contract and grant funds must be spent for the campus to be in compliance with applicable state and federal law, and other sponsor terms and conditions. Campus policy is dictated by cost principles contained in Office of Management and Budget (OMB) Circular A-21, which governs our grants, contracts and other agreements with the federal government. For federally sponsored projects, including federal flow-through awards, administrative costs may be charged directly to a sponsored project only under certain specified circumstances. The campus policy and associated materials define administrative and technical costs and provide a framework for determining whether various costs qualify as direct charges to sponsored awards.
The staff of the Controller’s, Extramural Funds Accounting, and Sponsored Projects Offices, and those of Financial and Management Analysis are available to assist investigators and staff with questions.
Cost Principles for Contracts & Grants (Sponsored Agreements):
http://campuspol.chance.berkeley.edu/policies/directcharges.pdf
Frequently Asked Questions - Cost Principles for Sponsored Agreements (Contracts and Grants):
http://extramuralfundsaccounting.berkeley.edu/FAQ/FAQcostPrinciples.pdf
Quick Guide on Administrative Costs on Federally Funded Projects:
http://www.spo.berkeley.edu/guide/admincosts.html
