System Government Costing

System Government Costing is an office under the Office of the Controller and Deputy Comptroller. The department supports all three universities in the calculation, review, audit, and negotiation of rates applicable to sponsored projects and non-sponsored funds. The work of this office is heavily regulated and scrutinized by various auditing entities, including the Office of Naval Research (ONR) and the Defense Contract Audit Agency (DCAA).

The department’s responsibilities include, but are not limited to the following:

• Facilities & Administrative Rates
• Tuition Remission Rates
• Fringe Benefit
• Service Activity Rate Reviews, Training, and Monitoring
• Cost Accounting Standards Board Disclosure Statement (DS-2)
• Higher Education Research & Development (HERD) Survey – University of Illinois Chicago and University of Illinois Urbana-Champaign only.
• Various Related Costing Policies and Procedures
  • Note that the Universities costing policies are based on the Code of Federal Regulations 2 CFR 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).