To simplify the process of adding a sub award to your budget, upload an extracted “Research and Related Subaward Budget Attachment” form for each subcontract included on the proposal.  Instructions are available on the COEUS QuickCards webpage in the SubAwards Upload QuickCard.

A detailed description of manual entry of Subcontract Costs is available in the Coeus 4.5.1P2 User Guide.

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

COEUS requires users to break up Sub Awards into components. When possible, first use the Subcontracts Direct – Subject to F&A cost element to list a Sub Awards direct costs. If the Sub Awards direct costs exceeds $25,000, then use the Subcontracts Direct – No F&A cost element to reflect the remaining direct costs dollar amount that exceeds $25,000.

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

If you need assistance manually calculating Subcontract Direct and Indirect costs, contact your Grant Officer.

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 $13,625 (which is 54.5% of $25,000).

Last Modified: October 7, 2014