SW Cost Analysis reviews selected labor and non-labor expenditures and encumbrances for facilities and administrative cost (F&A) compliance purposes.

The quarterly reviews identify potential areas of compliance risk with respect to consistent charging practices as they relate to direct and F&A type costs. Cost Accounting Standards (CAS), 2 CFR Part 220 (OMB Circular A-21) and campus specific Disclosure Statements (DS-2) provide guidance on consistent charging at the university.

Visit the Account Code Review and FAQs areas for more information.

For additional guidance on the proper use of program codes, please refer to the Program Code
Definitions.