Resources

Policies

• Administrative Procedure 8.927 – Facilities & Administrative Cost Charges in Contracts and Grants
• Administrative Procedure 12.402 – Procedures for Fringe Benefits Included in Proposal Budgets.
• Administrative Procedure 12.410 – Accounting for Cost Sharing

 

F&A Rates (Indirect Cost Rates)

• Implementation of New FY18-FY23 F&A Agreement memo
• New F&A Rate Agreement Implementation FAQ (May 2019)
• Costs of Research Infographic (COGR)
• UH Mānoa Facilities & Administrative Cost Waiver Request Form
• Community Colleges Indirect Cost Reductions and Waivers

 

Cost Sharing

• Frequently Asked Questions (FAQs)
• Attachment A – Acceptable narrative in lieu of Cost Sharing
• Attachment B – F&A on Shared Costs
• Attachment C – Unrecovered F&A
• Attachment D – Sample Letter at Proposal Stage
• Attachment E – Sample Letter at Award Stage

 

Federal Reference Materials

• Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
• 2 CFR Frequently Asked Questions

 

Cost Accounting Standards Board & Disclosure Statement

• Disclosure Statement DS-2 Original
• Disclosure Statement DS-2 Amendment
• Disclosure Statement DS-2 Revision No. 1
• Disclosure Statement DS-2 Revision No. 2
• Disclosure Statement DS-2 Revision No. 3
• Disclosure Statement DS-2 Revision No. 4
• Disclosure Statement DS-2 Revision No. 5
• Approval Letter (Revision No. 3, 11/4/14)
• Approval Letter (Revision No. 5, 8/1/16)