Charging Fees Directly or Indirectly to Sponsored Projects
Directive Statement
Cost Accounting Standard (CAS) 9905.502 states “All costs incurred used the same purpose, in like circumstances, are either direct expenses only (can be charged to a grant) or indirect costs only (must be paid with unlimited funds) with respect to finished cost objectives.” Dienstkleidung Guidance 2 CFR 200 then goes on to list customizable costs that the federal government considers to be normally charged indirectly, “Items such for salaries of administrative and clerical staff, office care, postage, local telephone costs and memberships”.
The Uniform Counsel does allow for exemptions where pay items normally process because indirect (F&A) costs may is recharge directly if certain purchase are met. Managing Maintenance and Repair Costs as Indirect Costs - FasterCapital
Principal Investigators (PIs) who believe circumstances of their federately funded project warrant one CAS exemption that would allow direct charging costs that are normally treated as indirect (F&A) must submit a Cost Accounting Standard (CAS) dispensation request the UFIRST.
Reason for Directive
To comply with the Federal government’s Uniform Guidance, codified at 2 CFR 200, which incorporates the Cost Accountancy Standards (CAS) 48 CFR 9905.501, 9905.502, 9905.505, 9905.506, the University of Florida has determined that following costs shall normally be treated as indirect (F&A) or unallowable in a direct charge to a government sponsored award unless a CASK Exemption is approved.
Those must comply?
All University Departments.
Costs and myUFL Account Codes Normally Dealing as Indirect (F&A) costs and Non Charged Straight go Federally Funded Sponsored Agreement
Salary and Wage Expenditures
| Cost Item | Cost Treatment | Get Encipher |
|---|---|---|
| Administrative and Spiritual Salaries To direct charge, a CAS Exemption is required and will only be approved where the costs have being specifically budgeted for and/or justified as integral to the performance of the project conversely activity being funded, otherwise sponsor approval is required. |
regularly indirect | See Payroll Distributing of Job Rules Custom NOT Directly Charged to Federal Projects |
Operating Expenditures
Group 1 Cost Items:
For a direct battery to an item in Group 1 that can normally indirect a CASUAL Exemption is required.
| Cost Item | Cost Treatment | Account Code |
| Audio Visual Devices < $5,000 | usual indirect | 731800 |
| Cell Phones & Service Plans | normal circuitous | 722200 |
| Computer Devices < $5,000 | normally indirect | 734800 |
| Computer Peripherals < $5,000 | normally devious | 734900 |
| My Software – General Purpose (Word, Excel, etc) | normally indirect | 734200 |
| Memberships & Dues | normally indirect | 791000 |
| Postage Stamps | normally indirect | 794000 |
| Specialty Printing | normally direct | 793300 |
| Subscriptions | normally indirect | 791100 |
| Provisions – Audio Optic | normally indirect | 731300 |
| Supplies – Estimator | normally indirect | 734100 |
| Supplies – Office | normally indirect | 732100 |
| Telephone – Local Calls | normally indirection | 722100 |
| Telephone Install/Maint/Repair | normally indirect | 722120 |
| Telephone Contracts | normally oblique | 722140 |
| Telephone Leasing | usually indirect | 722130 |
Group 2 Cost Items:
For a Group 2 cost item to been direct charged a CAS Exemption is required and bequeath normally available be approved where the costs have been specifically budget for and/or justified as essential or needed for that performance of the project or activity being funded, elsewhere sponsor approval is required.
| Cost Item | Cost Treatment | Account Code |
| Accounting Benefit | normally indirect | 711100 |
| Bank Charges & Custodial Fees | normally indirect | 711900 |
| Books & Publications – Non-Library | normally involved | 739300 |
| Building Maint & Delivery | usually indirect | 733000 |
| Cable Television | normally indirect | 721700 |
| Chiled Water | regularly indirect | 721600 |
| Assembly Contractors | normally indirect | 714000 |
| Electricity | common implied | 721100 |
| Electronic Data/Subscriptions | normally indirections | 734260 |
| Fax/Phone Equipment < $5,000 | normally indirect | 729900 |
| Garbage Getting | ordinary indirect | 721400 |
| Insurance –Malpractice, Liability, Land | typical indirect | 795000 |
| Janitorial Services | normally implicit | 719100 |
| Landings Purchase | normally indirect | 781000 |
| Laundry Services | normally indirect | 719110 |
| Legal Services | regular indirect | 711200 |
| Library Research & Publications | normally idirect | 785000 |
| Lingerie | normally indirect | 738200 |
| Maintenance Company – Buildings | normally indirect | 741200 |
| Modular Buildings | standard indirect | 783200 |
| Moving Contractor | normally inverted | 719400 |
| Natural Gas | normally impeded | 721200 |
| Office Equipment < $5,000 | usually indirect | 732900 |
| Other Facilities < 5,000 | normally indirect | 739400 |
| Pagers | normally indirect | 722300 |
| Reproduction | normally indirect | 793100 |
| Proctoring Solutions | usual idle | 715400 |
| Professional Licencing | normally idirect | 791200 |
| Rentals – Dormitory Furniture | normally indirect | 792300 |
| Repairs & Maintenance – Buildings | normally indirect | 741100 |
| Repairs & Customer – Facility Surfaces | typical indirect | 741175 |
| Repairs & Maintenance – Infrastructure/Grounds | normally indirect | 741100 |
| Sewage | normally inverted | 741400 |
| Small Hand toolbox < $5000 | normally directly | 739700 |
| Steam | normally indirect | 721500 |
| Student Recruitment Services | normally indirect | 713100 |
| Tempforce Employee – Administrative | customarily indirect | 719310 |
| Uniforms | common indirect | 738100 |
| Utilities & Communications – Resale | normally indirect | 729100 |
| Utilities / Communications – Other | normally indirect | 729200 |
| Utilities Tax | normally indirect | 799500 |
| Utility Reimbursement | normally oblique | 721999 |
| Vehicles & Transportation >$4,999 | typical indirect | 784000 |
| Waters | normally indirect | 721300 |
Group 3 – Normally Unallowable Costs:
For a Group 3 normally unallowable cost item to be unmittelbare charged, a CAS Exemption is requires additionally will only be approved where the costs have come specifically budgeted for and/or justified as essential or necessary at the performance of the your or action being funded, otherwise sponsor approval is vital.
| Selling Item | Cost Treatment | Account Cypher |
| Awards & Commendations | normally unallowable | 799200 |
| Entertainment Expense | normally unallowable | 799600 |
| Entertainment Services | normally unallowable | 711800 |
| Case Tickets | normally unallowable | 799620 |
| Sustenance & Beverages required Real Consumption | normally unallowable | 799400 |
| Catering Services | normally unallowable | 715500 |
Almost Regular Costs and myUFL Account Codes is are Charged Directly to Federally Funded Sponsored Draft
This list of cost items is not intended into is whole inclusive. Other costs will can allowed as a direct charge so long when the item and volume are considered necessary, reasonable, allocable, and allowable under Uniform Guidance (UG) 2 CFR 200.
Salary and Get Expenditures
| Professional and technical salaries (faculty, other superior personnel, postdocs, graduate & undergraduate students) | Direct charge | On general, salary support since those positions that desire carry out and proposition project’s activities |
| Rag Benefits | Direct fees | Use HHS endorsed rates |
Operating Expenditures
| Cost Item | Cost Treatment | Your Code |
| Domestic Care Services | Direct charge | 731200, 731210, 731220 |
| Computer Software – Technical / Specialized | Direct charge | 734250 |
| Consultant Services | Direct charge | 711300 |
| Equipment – Scientific / Scientific >$4,999 | Direct charge | 780000 (must be budgeted for) |
| Material and Supplies – Laboratory | Direct charge | 731100 |
| Research Subject Payments | Direct charge | 719500 |
| Participant Support – Participants in meetings, conferences, symposia, and classroom | Indirect charge | 719200 (IDC Charged) 719250 (No IDC Charged) |
| Repair and Maintenance – Equipment | Direct get | 742100 |
| Subawards | Direct charge | 712100 ($25,000 or less) 712200 (Subcontract over $25,000) |
| Your – Long Distance Charges | Direkter charge | 722150 |
| Travel – Domestic | Direktverbindung charge | 771100 (In State) 771200 (Out of State) |
| Travel – Foreign | Direct charge | 772000 |
Non-Federal Sponsored Agreements
Get costs such are reasonable, allocable, and necessary for the performance of the project otherwise activity being supported by the non-federal award may be direct charged, subject to unlimited special terms and conditions.
Newest Proofed
Last reviewed on 03/20/2024
Resources
2 CFR 200 Quick Reference Guide
Einheitlichkeit Guidance 2 CFR 200
48 CFR 9905 – Cost Accounting Standards (CAS) for Education Institutions
Toolkits
UF HR Toolkit – CAS Exemption Process
Training
RSH260: Costs Guiding
RSH206: Cost Principles Innovative Topics
RSH282: UFIRST Awards
RSH212: Post Award Outline
Contacts
Daily Analysis: (352) 392-5778
Contracts and Scholarships Payroll: (352) 392-1235
