Costing Policy & Analysis

Attention: The CBR Rates by Title Code file, previously available under the Current CBR Rates link, has moved. The file is now available on the new CBR Lookup page, which includes important guidance on how the mapping file should be used and interpreted.

Costing Policy & Analysis is dedicated to providing analytical and cost accounting expertise to UC Davis.

We establish and oversee adherence with university policy, procedure, and practice in matters relating to cost accounting for sponsored programs.

Specific areas in which we serve as a primary institutional resource include:

The university’s Facilities & Administrative (F&A) rate.
Composite Fringe Benefit rates.
Federal Cost Principles for Educational Institutions, including
- a.) allowability of costs on sponsored programs,
- b.) distinctions between direct and indirect costs of sponsored programs and
- c.) Cost Accounting Standards and the university’s Disclosure Statement (DS-2).