The Current Paradigm of Itemized Costs
Requires ever increasing attention to cost analysis and refereeing allowability of costs, e.g., fringe benefits, secretaries, graduate students, etc.
Suggests a procurement relationship
Gives deceptive impression of the precision of costs and calculations
Creates inconsistent pre-and postaward administration. (Itemized costs, categorical awards, rebudgeting, total cost noncompeting awards, etc.)