Consistent treatment of costs is a basic cost accounting principle to assure that the same types of costs are not charged to sponsored agreements both as direct costs and as indirect costs. This concept is reinforced and emphasized in the Cost Accounting Standards Board’s Cost Accounting Standard 502, with which, educational institutions are required to comply.

Consistency means that costs incurred for the same purpose, in like circumstances, must be treated uniformly either as direct costs or indirect.

Consistent treatment of costs must be applied across the entire institution and be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-federal entity.

Applicable Uniform Guidance Section §200.412.