UC Davis uses a coding system, which the Costing Policy & Analysis Office in Accounting & Financial Services (A&FS) maintains in the Kuali Financial System Account document, to associate each expenditure Account with the appropriate Facilities and Administrative (F&A) Rate Proposal Category.
This system employs the use of Account A-21 Codes, which are based on definitions and information published in the US Office of Management & Budget (OMB) Circular A-21. Because of the significant importance of the F&A rate to UCD, it is important to align the Accounts with the correct A-21 code based on the use of the Account.
OMB Circular A-21 outlines the Cost Principles for Educational Institutions. It was developed by the Federal Government for the main purpose of establishing those principles for determining costs applicable to grants, contracts, and other agreements with educational institutions.