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3.18, Charging Directly to Sponsored Projects Costs that are Normally Considered Indirect

Policy Statement

Cornell University expects its faculty, staff, and students, when dealing with federal and other sponsored funds, to follow Generally Accepted Accounting Principles (GAAP); comply with all government and sponsor rules and regulations; and follow established standards for determining when it is appropriate to propose and, if approved, directly charge costs normally considered Facilities and Administrative (F&A) costs to a sponsored project.

Entities Affected by this Policy

All units of the university, excluding the Weill Cornell Medical College

Policy Information 

  • Responsible Executive: Vice President for Financial Affairs and CFO
  • Responsible Office: Cost and Capital Assets
  • Dates: Issued: January 2003; Updated: April 2007
  • Contact: Your local college or unit administrative office or Cost and Capital Assets

Violations of Finance Policy

Violation of a financial policy should be reported to your supervisor, your human resource representative, unit manager and/or the office responsible for the policy. Where these resources are inadequate, you may choose to make an anonymous report through the Cornell University Hotline.

View Official Policy*

University Policy 3.18, Charging Directly to Sponsored Projects Costs that are Normally Considered Indirect

*This PDF document is the official version of this policy.

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