You are here

Uniform Guidance Cost Principles (was A-21)

  • Uniform Guidance Cost Principles(Federal Funds Only) –  (The former U.S. Office of Management and Budget (OMB) Circular A-21_.

    The UG requires that certain expenses be treated as Facilities and Administrative Costs (also known as F&A, indirect costs, or overhead) and paid for through the recovery of indirect costs. Examples of these costs include clerical and administrative salaries, hosting, subscriptions, books, membership dues, postage, office supplies, and telecommunications. In order to qualify as a direct charge on a sponsored project, costs normally considered F&A must be charged in a timely manner and must be consistent with established institutional policies and practices.