Cost Analysis

The Cost Analysis team in the Office of Research Services negotiates federal Facilities & Administrative (F&A) and Employee Benefits (EB) rate agreements; maintains an updated and approved Disclosure Statement; centrally administers the Effort Reporting process and the associated Effort Reporting System; and oversees the annual Uniform Guidance Single Audit process and other related audits. The team also provides oversight of University service centers and government-titled and government-furnished property.

Questions can be directed to Director of Cost Analysis, Susie Won, at susiewon@upenn.edu or 215-573-6706 or Financial Analyst, Alicja Nalewajek, at alicja37@upenn.edu or 215-898-0818.

Cost Analysis determines, proposes, and negotiates the federal F&A rate agreements. The F&A rate determines how much of a project’s funding goes toward direct research expenses and how much can support indirect costs of the project. This government-academic partnership has been critical for the success of the U.S. research enterprise and allows Penn to continue to expand the impact of our research. Penn also uses the federally negotiated F&A rates for other sponsored projects.

Setting the rate is a complex process that requires great attention to federal regulations and compliance requirements. Cost Analysis conducts cost studies and builds proposals, engages in detailed surveying of research lab space utilization across campus, and works with University leadership to ultimately negotiate rates with federal agencies.