Costing Policy & Analysis is dedicated to providing analytical and cost accounting expertise to UC Davis.

We establish and oversee conformance with university policy, procedure, and practice in matters relating to cost accounting for sponsored programs.

Specific areas in which we serve as a primary institutional resource include:

• The university’s Facilities & Administrative (F&A) rate.
• Composite Fringe Benefit rates.
• Federal Cost Principles for Educational Institutions, including
  • a.) allowability of costs on sponsored programs,
  • b.) distinctions between direct and indirect costs of sponsored programs and
  • c.) Cost Accounting Standards and the university’s Disclosure Statement (DS-2).