Guidelines and Policies : Relevant Policy Statements

Guidelines and Policies Relevant Policy Statements Allowable Costs The Office of Grant and Contract Accounting is responsible for auditing expenses charged to sponsored agreements for allowability. The guidelines for determining if a cost is allowable come from the following sources: The grant or contract award document Federal OMB Circular A-21 NDSU Policy Manual, Chapter 8 - Grant & Contract Accounting Section 804 Allowability of Costs Section 805 Allowable Costs-Compensation Section 806 Allowable Costs-Summer Salary Section 807 Allowable Costs-Overtime Section 808 Allowable Costs-Fringe Benefits Section 809 Allowable Costs-Travel Section 810 Allowable Costs-Equipment Section 811 Allowable Costs-Subcontracts Section 812 Allowable Costs-Miscellaneous Other Related Policies NDSU Policy Manual, Chapter 8 - Grant & Contract Accounting Section 800 Authorized Representatives Section 801 Restricted Fund Accounting General Policies Section 802 State Supported Agreements Section 803 Gift vs. Grant Policy Section 814 Cost Sharing Section 815 Program Income Section 816 Rebudgeting on Sponsored Agreements Section 817 Cost Corrections Section 818 Procurement Standards on Federal Agreements Section 819 Property Management Standards Section 820 External Audits on Sponsored Agreements Section 821 Personnel Activity Confirmations Section 823 Financial Disclosure on Sponsored Agreements

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David Munro Last Updated: [an error occurred while processing this directive] Published by Grant & Contract Accounting