Formal rate calculations must be performed at least once every two years and rates adjusted accordingly.

These can very by service, but examples include:

• Per Hour
• Per Copy
• Per Test
• Per Mile

Service center managers must track actual usage in order to determine compliant service rates. All users or usage base (internal and external) must be included in the base whether charged or not.

Typical normal operating expenses are:

• Step 1: Determine if the transfer is allowable as outlined in Cost Transfers Principles and Expectations.
• Step 2: Determine if you need to process a current or non-current cost transfer.
• Step 3: Use a Banner Journal Voucher (JV) or Labor Redistribution form to transfer costs.
• Step 4: For current transfers, skip to step 5.

• Step 1: The principal investigator or delegate should review each invoice with regard to applicable regulations and the terms and conditions of the award.
• Step 2: Ensure the costs are reasonable (e.g., in line with the amount of work being reported or deliverables submitted), allowable in accordance with the cost principles, and incurred within the project period.
• Step 3: Ensure any cost sharing commitment has been satisfied and that appropriate documentation is received from the subrecipient.
• Step 4: Inves

• Step 1: Download the SPA Budget Template.
• Step 2: Calculate all personnel costs.
• Step 3: Calculate non-personnel costs.
• Step 4: (If included) Identify any subawards.
• Step 5: Determine the correct F&A rate to apply.
• Step 6: