OHSU

Direct & Indirect Charging of Costs on Sponsored Accounts

Sets forth policy for defining and charging costs, as either direct or indirect, to federally sponsored awards and other university accounts consistent with the Office of Management and Budget (OMB) Circular A-21, Cost Principles for Educational Institutions.

OHSU Policy

Direct & Indirect Charging of Costs on Sponsored Projects ~ Policy No. 04-40-001

SPA Procedures

Guidelines for Direct and Indirect Charging of Costs on Sponsored Accounts : Procedure No. 04-40-001.100

Pending Awards : Procedure No. 04-40-001.130

Related Forms

Pre-Award Request Form

Accelerated Spending Request