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 Definitions. A very helpful piece of the definitions packet includes the Program Code Structure & Crosswalk which identifies all program codes that are considered pool costs (indirect) and how the fund type changes the allowable accounts. For example, an SS (Student Services) program code is treated as a pool cost for expenditures on unrestricted and designated funds. This means 3444, 4010, etc. account codes would be appropriate with this combination. An expense on an SS org with a match or restricted fund would be considered an OSA, or other sponsored activity. In this case, 3448, 4015, etc. account codes are now appropriate.
Please contact Lynn Wrightsman at 474-6969 for questions related to program code compliance.
FY17 Compliance-Related Mismatches
Use the listing below to proactively identify mismatches before they show up on the SW compliance review!