UC Santa Cruz

Departmental Costing Guidelines


Table of Contents

I. Overview

      A.Cost Accounting Standards
      B. Disclosure Statement Requirement
      C. Purpose of Departmental Guidelines


II. Departmental Guidelines       
      A. Cost Categories
            1. Definitions of Costs
            2. Direct Costs
            3. Facilities and Administrative (F&A) Costs (Indirect Costs)
            4. Unallowable Costs
      B. UCSC Activities, Organization Codes and Function Codes       
      C. Proposal Budgets       
      D.Expenses
            1. Payroll Expenses
            2. Non-Payroll Expenses
            3. Unallowable Categories of Expense       
      E. Project Cost Overdrafts       
      F. Cost Transfers
            1. Conditions
            2. Criteria       
      G. Recharge Costing Process/Review       
      H. Effort Reporting
            1. PARs
            2. Cost Sharing 
Appendix A. Glossary

Appendix B. Important World Wide Web Addresses

Appendix C. List of Title Codes Normally Included as Departmental Administration