1. Review the three different methods of cost
allocation: direct, 10% de minimis and negotiated
indirect cost rate.
2. Understand differences in how funding sources are
interpreting and allowing the allocation of certain
3. Be aware of unallowable methods of cost allocation.
Cost allocation is a complex and critical component to an organization’s allowable grant costs. Cost can be allocated directly using a cost allocation plan, through a 10% de minimis rate and a negotiated indirect cost rate. Funding sources can make cost allocation more difficult by limiting or not allowing administrative and indirect costs. This session will cover all of these aspects of cost allocation.