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Cost Analysis
The role of the Cost Analysis area of the Division of Financial Affairs is to provide oversight of the calculation, submission, and audit defense of the Facilities and Administrative (F&A) cost rates based on the requirements outlined in OMB Circular A-21.
Responsibilities also include developing/filing the disclosure statement, maintaining cost-related policies and procedures, training the Cornell community in cost-related areas, acting as the university liaison in related issues, and providing oversight for the effort certification and administrative & clerical analysis.
The area is also responsible for the accessory instruction, cost allocation model, negotiation of employee benefit rates, financial aid analysis, and approval of recharge/service center rates.

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