To simplify the process of adding a sub award to your budget please visit the Resources section of the website and use the Subcontract Cost Type Selector tool.

When adding a sub award to your Coeus budget, multiple line items may be required. Per A‐21 Cost Principles, most sub awards are subject to F&A for only the first $25,000 of the entire award. The remaining amount over $25,000 is not subject to F&A. Various Cost Types are available to support this entry requirement.

These Cost Types do not bear overheard and are not subject to F&A.

a. Subcontracts Direct – No F&A

b. Subcontracts Indirect – No F&A

These Cost Types bear overheard and are subject to F&A.

c. Subcontracts Direct – Subject to F&A

d. Subcontracts Indirect – Subject to F&A

To get a better understanding on how the Subcontract Cost Type Selector tool functions keep in mind that: COEUS requires users to break up Sub Awards into components. When possible first use the Subcontracts Indirect – Subject to F&A cost element to list a Sub Awards indirect costs. If the Sub Awards indirect costs exceeds $25,000, then use the Subcontracts Indirect – No F&A cost element to reflect the remaining indirect costs dollar amount that exceeds $25,000.

The Sub Awards direct costs should be entered after listing the Sub Awards indirect costs. The Subcontracts Direct – No F&A cost element is used to reflect the Sub Awards direct costs. Use the Subcontracts Direct – Subject to F&A cost element in situations where the Subcontracts Indirect – Subject to F&A cost element, alone, is below the Sub Awards indirect costs. When such a situation occurs the total dollar amount between the Subcontracts Direct – No F&A and the Subcontracts Direct – Subject to F&A cost elements should be equal to the Sub Awards Direct Costs.

Note: Northeastern University will only take F&A on a maximum of $25,000 of any Sub Award; this means that the maximum amount of F&A that the university is eligible to receive from a Sub Award is $13,875 (which is 55.5% of $25,000).