Allowable Costs under Uniform Guidance (Completed)

Date: Wednesday, February 14, 2024
Instructor: Diane Edelstein
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs

Along with following grant agreements the nonfederal entity must follow the requirements of Uniform Guidance. The Cost Principles are laid out in subsection E and various appendices of Uniform Guidance. We will cover the basic considerations, direct and Indirect costs, Special considerations and general provisions for selected items of cost

Who Should Attend
Accountants and Auditors that work with Federal Awards

Topics Covered

  • Understand the basic considerations for costs
  • The difference between Direct and Indirect costs
  • Special Considerations for States, Local Governments and Indian Tribes
  • Special Consideration for Institutes of Higher Education
  • General Provisions for Selected items of cost
  • Appendices dealing with Indirect Costs and Cost Allocation Plans

Learning Objectives

  • Identify the requirements under Uniform Guidance
  • Learn what sections of UG contain guidance
  • Recognize what is an allowable cost
  • Learn the difference between direct and indirect costs
  • Understand the different rules for governments, Higher Education and Nonprofit Organizations


Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (Governmental) (1 hour), Auditing (Governmental) (1 hour)

Program Prerequisites

Advance Preparation

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