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