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 through the e-Submissions 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: March 2, 2016