December 8, 2003
Central Office Expenses for the Thomas Jefferson National Accelerator Facility
The Southeastern Universities Research Association is the Department of Energy's (Department) contractor for the operation of the Thomas Jefferson National Accelerator Facility (Jefferson Lab). The Jefferson Lab contract provided for reimbursement of central office expenses that are allowed by the cost principles contained in Office of Management and Budget Circular A-122, Cost Principles for Non-Profit Organizations. In general, central office expenses are general and administrative expenses incurred by a contractor. Among other things, for a cost to be allowable it must be reasonable, allocable, conform to limitations and exclusions set forth in the principles and in the contract, and be adequately documented.