Numerous resources and tools have been created to assist in the transition to CBRs.
2 CFR 200 went into effect on December 26, 2014. Make sure that you are up-to-date on your Administrative Requirements and Cost Principles.
Uniform Guidance
To assist in the Recharge/Service Center process, here are some resources to help you get started.
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UCM F&A Rate Agreements

Welcome | Costing & Policy

The Office of Cost Standards and Policy provides a wide range of services and oversight to ensure that the university complies with cost principles and accounting standards set forth by the U.S. government. This office plans, organizes and provides financial analysis and develops and maintains special ongoing cost studies for the university, such as the Facilities and Administrative Rate proposal. 

Goals and Objectives

  • Establish an effective system of operational analysis that serves the campus community by using cost accounting practices to properly accumulate, classify, summarize, interpret and report the costs of personnel, goods and services used in institutional operations.
  • Develop costing models that take into consideration the university's programs, activities, projects and service unit costs to lead to the improvement of departmental cost control and efficiency.
  • Synthesize non-financial data, such as enrollment figures or the number of full-time equivalents (FTEs) in a job group, with financial accounting information to better understand how current resources are being used and what can be done to track, measure, and study their effects.

News & Updates | July 22, 2017

  • May 2017 - CBR Presentation at the MSO/AO Meeting
  • December 1st, 2017 - UC Path and CBR 'go-live'