In September 2023, CAPLAW and Kay Sohl Consulting developed and released Being Direct: Shared Cost Recovery through Direct Cost Allocation, a resource that explores how CAAs can use direct cost allocation to recover costs that benefit multiple funding awards.

In this webinar, CAPLAW and financial expert Kay Sohl present the resource and discuss the issues it covers, including factors CAAs should weigh when deciding whether to fully recover costs using direct cost allocation principles; how to recover costs using a cost allocation plan; and allowable and unallowable cost allocation methods.

Related Resources:

2024 Final Uniform Guidance Revisions

2024 Final Uniform Guidance Revisions

On April 22, 2024, the federal Office of Management and Budget (OMB) published the final revisions to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 2 C.F.R. Part 200, in the Federal...

Final Uniform Guidance Revisions Issued

Final Uniform Guidance Revisions Issued

On April 4, 2024, the federal Office of Management and Budget (OMB) announced a draft version of the federal register notice releasing the final revisions to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform...

Being Direct: Shared Cost Recovery through Direct Cost Allocation

Being Direct: Shared Cost Recovery through Direct Cost Allocation

When federally funded organizations incur shared costs that benefit multiple funding awards it can be difficult to determine how much to charge each award for those costs. Allowable methods of shared cost recovery vary, and organizations weigh factors such as size,...