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Modified total costs consist of the same elements as those in Section C.2. The expenses under this heading are those that have been incurred for administrative and helping services that advantage common or joint departmental activities or goals in educational deans’ offices, academic divisions and departments, and organized research units.

Organized research systems include such models as institutes, study centers, and research centers. Departmental administration expenses are subject to the following restrictions. Academic deans’ offices. Salaries and operating expenditures are limited to those due to administrative functions. 3.6 percent of modified total direct costs. This category will not include professional business or professional administrative officers.

Other administrative and supporting expenditures incurred within academic departments are allowable provided they are treated regularly in like circumstances. This would include expenses like the salaries of secretarial and clerical staffs, the wages of administrative officers and assistants, travel, office supplies, stockrooms, and so on. Federal firms may authorize reimbursement of additional charges for department heads and faculty only in exceptional instances where an institution can show undue hardship or detriment to task performance.

  1. An outward facing API
  2. “The ultimate way to predict the near future is to produce it.” – Abraham Lincoln
  3. Director of Business Strategy
  4. Having way too many metrics
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  6. “10 fingers. 10 toes. If you are not safe, who knows?”

The following guidelines connect with the determination of departmental administrative costs as direct or indirect (F&A) costs. Immediate charging of the costs might be achieved through specific id of specific costs to benefitting cost objectives, or through recharge centers or specific service facilities, as appropriate under the circumstances. See §§200.468 Specialized service facilities. The administrative expenditures of the dean’s office of each college and college must be allocated to the educational departments within that college or college on the revised total cost basis. Federal awards should not be allocated to them.

In the absence of the alternatives provided for in Section A.2.d, the expenses included in this category must be allocated first based on principal types of users, including students, professional employees, and other users. The college student category must consist of full-time similar students enrolled at the organization, of whether they earn credits toward a degree or certificate irrespective.

The professional worker category must consist of all faculty users and other professional employees of the organization, on the full-time comparable basis. This category can include post-doctorate fellows and graduate students also. The other users category must consist of a reasonable factor as determined by institutional records to account for all other users of library facilities.