{"id":4886,"date":"2026-07-23T19:43:42","date_gmt":"2026-07-23T19:43:42","guid":{"rendered":"https:\/\/in.nau.edu\/research\/?page_id=4886"},"modified":"2026-08-04T02:54:38","modified_gmt":"2026-08-04T02:54:38","slug":"cost-management","status":"publish","type":"page","link":"https:\/\/in.nau.edu\/research\/proposal-award-management\/project-management\/cost-management\/","title":{"rendered":"Cost management"},"content":{"rendered":"<div class=\"nau-block nau-block-left-nav-top-bound\">\n    \t<button id=\"left-nav-toggle-btn\" onclick=\"toggleNav();\">\n\t\tON THIS PAGE \n\t\t<i id=\"chevron-icon\" class=\"fas fa-solid fa-chevron-down\"><\/i>\n\t<\/button>\n\t<div id=\"left-nav-menu-track\">\n\t\t<div id=\"left-nav-wrapper\">\n\t\t\t<div class=\"rfi-above-anchor-tags\">\n\t\t\t\t<div class=\"ri-container\">\n\t\t\t\t\t<a href=\"https:\/\/nau.edu\/admissions\/request-information\/\" id=\"request-info\" class=\"btn bg-true-blue left-nav-menu-bottom-button display-mobile\">Request info&nbsp;&nbsp;<\/a>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div id=\"left-nav-menu\">\n\t\t\t\t<div class=\"menu-section menu-section-links\"><h6 class=\"hidden-mobile left-nav-list-header\">ON THIS PAGE<\/h6><ul class=\"left-nav-menu-list on-this-page\">\t\t\t\t\t\t\t\t<li><a href=\"https:\/\/in.nau.edu\/research\/proposal-award-management\/project-management\/cost-management\/#cost\" title=\"Program income\">Program income<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><a href=\"https:\/\/in.nau.edu\/research\/proposal-award-management\/project-management\/cost-management\/#cost\" title=\"Cost share \">Cost share <\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><a href=\"https:\/\/in.nau.edu\/research\/proposal-award-management\/project-management\/cost-management\/#cost\" title=\"Cost transfer justification\">Cost transfer justification<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><a href=\"https:\/\/in.nau.edu\/research\/proposal-award-management\/project-management\/cost-management\/#cost\" title=\"Managing participant support costs\">Managing participant support costs<\/a><\/li>\n\t\t\t\t\t\t\t<\/ul><div class=\"ri-container\"><a href=\"https:\/\/nau.edu\/admissions\/request-information\/\" id=\"request-info\" class=\"btn bg-true-blue left-nav-menu-bottom-button display-mobile\">Request info&nbsp;&nbsp;<\/a><\/div><\/div>\t\t\t\t\t\t\t\t<div class=\"menu-section backcolor\">\n\t\t\t\t\t<div class=\"header\">\n\t\t\t\t\t\tHOW CAN WE HELP?\t\t\t\t\t<\/div>\n\t\t\t\t\t<ul class=\"responsive-icons\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><a href=\"tel:928-523-4880\"><img decoding=\"async\" src=\"https:\/\/in.nau.edu\/wp-content\/themes\/nau-marketing-2021\/img\/icon-phone.svg\" alt=\"Telephone:\"> 928-523-4880<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><a href=\"mailto:NAU-OSP@nau.edu\"><img decoding=\"async\" src=\"https:\/\/in.nau.edu\/wp-content\/themes\/nau-marketing-2021\/img\/icon-email.svg\" alt=\"Email:\"><span class=\"left-nav-email\"> NAU-OSP&#8203;@nau.edu <\/span><\/a><\/li>\n\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n<section class=\"nau-block left-nav-section\"><header class=\"entry-header\"><div class=\"breadcrumb\"><ol class=\"breadcrumbs\"><li><a href=\"https:\/\/stage.in.nau.edu\">IN<\/a><span class=\"breadcrumb-chevron\" aria-hidden=\"true\">&gt;<\/span><\/li><li><a href=\"https:\/\/in.nau.edu\/research\">NAU Research<\/a><span class=\"breadcrumb-chevron\" aria-hidden=\"true\">&gt;<\/span><\/li><li class=\"current\">Pages<\/li><\/ol><\/div><h1 class=\"entry-title text-left \">Cost management<\/h1><hr class=\"h1-hr  text-left \" role=\"none\"><\/header><!-- .entry-header --><\/section><!-- <section class=\"nau-block left-nav-section grid-md-12\">\n    <header class=\"entry-header\">\n        <h1 class=\"entry-title text-left \" tabindex=\"0\" id=\"h1-first\">Dummy H1<\/h1>\n        <hr class=\"h1-hr  text-left \" role=\"none\">\n    <\/header>\n<\/section> -->\n\n<section class=\"nau-block left-nav-section grid-md-12\">\n    <div class=\"page-content\">\n        \n\n<p class=\"wp-block-paragraph\">Effective cost management helps ensure sponsored project funds are spent appropriately and comply with sponsor and university requirements. Access guidance, policies, and resources to manage project costs, monitor expenditures, process financial transactions, and maintain responsible stewardship of sponsored funds throughout the life of an award.<\/p>\n\n\n\n<section id=\"cost\" \n    class=\"nau-block nau-block-panels   \" \n    data-layout_mobile=\"groupLayout-Stack gutter_Default panelLayoutPhotoTextVertical  photoAspect-1-1\"\n        data-layout_tablet=\"groupLayout-Stack gutter_Default panelLayoutPhotoTextVertical  photoAspect-1-1\"\n        data-layout_desktop=\"groupLayout-Grid gutter_Default panelLayoutPhotoTextVertical  photoAspect-16-9\"\n        data-layout_xl=\"groupLayout-Grid gutter_Default panelLayoutPhotoTextVertical  photoAspect-16-9\">\n\n    <div class=\"background-wrapper\">\n        <div class=\"block-main-content\">\n            \n            \n            \n            \n            \n            <div class=\"panel-wrapper\">\n                \n                                \n                        <div class=\"panel bg-green  panelTypeText  noHover  hasLink panelLinkTypeArrow\"\n                            data-role=\"tabpanel\"\n                            data-panel=\"panel-cost-0\"\n                            id=\"panel-cost-0\">\n\n                                                            <a href=\"https:\/\/in.nau.edu\/research\/proposal-award-management\/project-management\/cost-management\/program-income\/\"\n                                    target=\"\"\n                                    alt=\"\">\n                            \n                                                                    <div class=\"content\">\n                                            <div class=\"text-wrapper\">\n                                                                                                <h3 class=\"\">Program income<\/h3>\n                                                \n                                                                                                    <div class=\"text\">\n                                                        <p>Program income is gross income earned as a direct result of activities supported by a sponsored project during the project period. Learn when program income applies, how it must be tracked and reported, and the requirements for managing program income in accordance with sponsor and university policies.<\/p>\n                                                    <\/div>\n                                                \n                                                                                                                                                        <span role=\"none\" class=\"panel-link panelLinkTypeArrow\"><\/span>\n                                                                                            <\/div>\n                                        <\/div>\n\n                                    \n                                                                    <\/a>\n                                \n                                                        <\/div>\n                    \n                        <div class=\"panel bg-twilight  panelTypeText  noHover  hasLink panelLinkTypeArrow\"\n                            data-role=\"tabpanel\"\n                            data-panel=\"panel-cost-1\"\n                            id=\"panel-cost-1\">\n\n                                                            <a href=\"https:\/\/in.nau.edu\/research\/proposal-award-management\/proposal-development\/budget\/cost-sharing\/\"\n                                    target=\"\"\n                                    alt=\"Cost sharing on sponsored projects\">\n                            \n                                                                    <div class=\"content\">\n                                            <div class=\"text-wrapper\">\n                                                                                                <h3 class=\"\">Cost share <\/h3>\n                                                \n                                                                                                    <div class=\"text\">\n                                                        <p>Learn when cost sharing is required, the different types of cost sharing, and the requirements for documenting and managing cost-shared contributions throughout the proposal process.<\/p>\n                                                    <\/div>\n                                                \n                                                                                                                                                        <span role=\"none\" class=\"panel-link panelLinkTypeArrow\"><\/span>\n                                                                                            <\/div>\n                                        <\/div>\n\n                                    \n                                                                    <\/a>\n                                \n                                                        <\/div>\n                    \n                        <div class=\"panel bg-gold  panelTypeText  noHover  hasLink panelLinkTypeArrow\"\n                            data-role=\"tabpanel\"\n                            data-panel=\"panel-cost-2\"\n                            id=\"panel-cost-2\">\n\n                                                            <a href=\"https:\/\/in.nau.edu\/research\/proposal-award-management\/resources-information\/forms-worksheets-tools\/cost-transfer-justification\/\"\n                                    target=\"\"\n                                    alt=\"Cost transfer justification\">\n                            \n                                                                    <div class=\"content\">\n                                            <div class=\"text-wrapper\">\n                                                                                                <h3 class=\"\">Cost transfer justification<\/h3>\n                                                \n                                                                                                    <div class=\"text\">\n                                                        <p>Use the Cost Transfer Justification form to document and request the transfer of expenses to or between sponsored project accounts.<\/p>\n                                                    <\/div>\n                                                \n                                                                                                                                                        <span role=\"none\" class=\"panel-link panelLinkTypeArrow\"><\/span>\n                                                                                            <\/div>\n                                        <\/div>\n\n                                    \n                                                                    <\/a>\n                                \n                                                        <\/div>\n                    \n                        <div class=\"panel bg-true-blue  panelTypeText  noHover  hasLink panelLinkTypeArrow\"\n                            data-role=\"tabpanel\"\n                            data-panel=\"panel-cost-3\"\n                            id=\"panel-cost-3\">\n\n                                                            <a href=\"https:\/\/in.nau.edu\/research\/proposal-award-management\/proposal-development\/budget\/participant-support-costs\/\"\n                                    target=\"\"\n                                    alt=\"Participant support costs\">\n                            \n                                                                    <div class=\"content\">\n                                            <div class=\"text-wrapper\">\n                                                                                                <h3 class=\"\">Managing participant support costs<\/h3>\n                                                \n                                                                                                    <div class=\"text\">\n                                                        <p>Find guidance on what qualifies as participant support costs, how these expenses must be budgeted and managed, and the sponsor requirements that apply throughout the life of an award.<\/p>\n                                                    <\/div>\n                                                \n                                                                                                                                                        <span role=\"none\" class=\"panel-link panelLinkTypeArrow\"><\/span>\n                                                                                            <\/div>\n                                        <\/div>\n\n                                    \n                                                                    <\/a>\n                                \n                                                        <\/div>\n                                                <\/div>\n\n                    <\/div>\n    <\/div>\n<\/section>\n\n    <\/div>\n<\/section>\n\n<div class=\"nau-block nau-block-left-nav-bottom-bound\">\n\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":105,"featured_media":4919,"parent":3371,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"ring_central_script_selection":"","footnotes":""},"class_list":["post-4886","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages\/4886","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/users\/105"}],"replies":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/comments?post=4886"}],"version-history":[{"count":10,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages\/4886\/revisions"}],"predecessor-version":[{"id":5247,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages\/4886\/revisions\/5247"}],"up":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages\/3371"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/media\/4919"}],"wp:attachment":[{"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/media?parent=4886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}