When running a small business, organizing for tax season can be stressful. During this time it's important to work with accountants to ensure that your financial statements are accurate and that all ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

Cost allocation is an important tool for any business to understand expenses. It can help managers understand the sustainability of their services and identify costs before they get out of control.

Sacramento State ensures that both direct and indirect costs incurred by the CSU Operating Fund are recovered in a consistent and transparent manner, in accordance with the CSU Fiscal Authority and ...

Not-for-profit entities (NFPs) are under constant pressure to devote an increasing portion of their expenditures to accomplishing their mission programs. While this goal sounds appealing, the NFP must ...

This content was contributed by the authors as part of The Bridgespan Group’s sponsored Chronicle of Philanthropy supplement on ending the nonprofit starvation cycle. Foundations often lack clarity on ...

The University of North Georgia encourages grant writing that promotes the mission and goals of the university, and adequately funds facility, administrative, and other costs associated with grant ...

The board approved its 2026 Cost Allocation Plan, which lays out the allocation of indirect overhead costs and employee benefits related to federally-funded activities.