Budget Creation and Direct Costs
Consistency
Consistency - All costs must be afforded consistent accounting treatment. A particular cost must always be treated in the same manner - as either a direct or indirect cost - under similar circumstances. The college's indirect rate covers administrative salaries and supplies related to the administration of federal grants. Costs for administrative salaries and supplies may not be directly charged to federally sponsored projects.In addition, practices used in estimating costs in a proposal must be consistent with the college's regular practices for charging costs to projects and for reporting expenses on financial reports submitted to project sponsors.








