This module covers the terms and requirements of the Uniform Guidance in relation to the allocation of costs to federal grants, and developing and using a Cost Allocation Plan (CAP).

This module distinguishes between the different types of costs and how each is allocated. It explains the elements of a CAP and provides sample language. It also provides guidance to distinguish when a CAP or an Indirect Cost Rate is needed, but does not go into detail on indirect cost rates. It is recommended that individuals review the Cost Allocation 101 module before the indirect Costs and Indirect Cost Plans module.

SMART - Strategies of sound grants management that comprises: Monitoring, Accountability, Risk Mitigation and Transparency which are found in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR Part 200 and 2 CFR 2900.

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