Cost Analysis

The Cost Analysis area provides oversight of the calculation, submission, and audit defense of the facilities and administrative (F&A) cost rates based on the requirements outlined in Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) (referred to as Uniform Guidance).

Responsibilities include developing and filing the disclosure statement, maintaining cost-related policies and procedures, training the Cornell community in cost-related areas, acting as the university liaison in related issues, and providing oversight for the certification of effort and administrative and clerical analysis. 

The area is also responsible for the accessory instruction calculation, negotiation of employee benefit rates, and approval of recharge and service center rates.

Cost-Related Policies

• University Policy 1.1, Cost Sharing for Sponsored Agreements
• University Policy 2.7, Reporting the Use of Facilities
• University Policy 3.10, Recharge Operations and Service Facilities
• University Policy 3.11, Effort Planning and Confirmation
• University Policy 3.14, Business Expenses
• University Policy 4.7, Retention of University Records