Northwestern University : Office for Research : The Guide for Research

The Basics of Research Administration

The Office of Management and Budget (OMB) Circulars A-21

Resource/Link	Description
Purpose and Scope (Note: Scroll down to appropriate subject heading)
Definition of Terms (Note: Scroll down to appropriate subject heading)	Objectives Policy Guides Application Inquires
Basic Considerations (Note: Scroll down to appropriate subject heading)	Major functions of an institution Sponsored agreement Allocation Facilities and Administration (F&A) Costs
Direct Costs	Composition of total costs Factors affecting allowability of costs Reasonable costs Allocable costs Applicable credits Costs incurred by State and local governments Limitations on allowance of costs Collection of unallowable costs Adjustment of previously negotiated F&A cost rates containing unallowable costs Consistency in estimating, accumulating and reporting costs Consistency in allocating costs incurred for the same purpose Accounting for unallowable costs Cost accounting period Disclosure statement
F&A Costs	General Application to Sponsored Agreements
Identification and Assignment of F&A Costs (Note: Scroll down to appropriate subject heading)	General Criteria for Distribution
Determination and Application of F&A Cost Rate or Rates (Note: Scroll down to appropriate subject heading)	Definition of Facilities and Administration Depreciation and use allowances Interest Operation and maintenance expenses General administration and general expenses Departmental administration expenses Sponsored projects administration Library expenses Student administration and services Offset for F&A expenses otherwise provided for by the Federal Government
Simplified Method for Small Institutions	General Simplified procedure
General Provisions for Selected Items of Cost (Note: Scroll down to appropriate subject heading)	Advertising and public relations costs Advisory councils Alcoholic beverages Alumni/ae activities Audit and related services Bad debts Bonding costs Commencement and convocation costs Communication costs Compensation for personal services Contingency provisions Deans of faculty and graduate schools Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringement Depreciation and use allowances Donations and contributions Employee morale, health, and welfare costs Entertainment costs Equipment and other capital expenditures Fines and penalties Fund raising and investment costs Gains and losses on depreciable assets Goods or services for personal use Housing and personal living expenses Idle facilities and idle capacity Insurance and indemnification Interest Labor relations costs Lobbying Losses on other sponsored agreements or contracts Maintenance and repair costs Material and supplies costs Meetings and conferences Memberships, subscriptions, and professional activity costs Patent costs Plant and homeland security costs Pre-agreement costs Professional service costs Proposal costs Publication and printing costs Rearrangement and alteration costs Reconversion costs Recruiting costs Rental costs of buildings and equipment Royalties and other costs for use of patents Scholarships and student aid costs Selling and marketing Specialized service facilities Student activity costs Taxes Termination costs applicable to sponsored agreements Training costs Transportation costs Travel costs Trustees
Certification of Charges (Note: Scroll down to appropriate subject heading)	List of Colleges and Universities Subject to Section J.12.h of Circular A-21 Listing of Institutions that are eligible for the utility cost adjustment Examples of "major project" where direct charging of administrative or clerical staff salaries may be appropriate CASB's Cost Accounting Standards (CAS) CASB's Disclosure Statement Documentation Requirements for Facilities and Administrative (F&A) Rate Proposals