The principles deal with the subject of cost determination, and make no attempt to identify the circumstances or dictate the extent of agency and institutional participation in the financing of a particular project. The principles are designed to provide that the Federal Government bear its fair share of total costs, determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law. Agencies are not expected to place additional restrictions on individual items of cost. The assignment is made up of numerous components.
Organization is mandatory and payroll is a required component for payment purposes.
A term used to specify the level at which distribution instructions are specified in the labor distribution hierarchy. The first assignment given to an employee is referred to as the primary assignment and receives the employee's UID number. Any additional assignments given to the employee while the primary assignment is active are referred to as secondary assignments and receive the primary number followed by a dash and a sequential number starting with 2. At Caltech the term award has been used predominantly to identify a grant, contract or other agreement derived from a sponsor. In the OGM environment, the concept of an award is expanded to encompass all funding sources for operating expenses.