The Division of Sponsored Programs has revised the CAS Exemption Form used to request approval to direct charge costs to a federally funded award that are normally treated as an indirect (F&A) cost. The revised CAS Exemption Form reflects the new requirements of Uniform Guidance 2 CFR 200, effective for federal awards made on or after December 26, 2014.
Please begin using the revised CAS Exemption Form beginning December 26, 2014, on all federally funded awards. Previous versions should be discarded and not used.
The revised CAS Exemption Form is available at DSP’s Forms website.
Significant Changes include:
- Administration and clerical salaries to be allowed as a direct charge must be explicitly included in the sponsor approved budget and/or justified in the budget narrative as integral to a project or activity, otherwise prior written approval of the Sponsor’s grant or contract officer must be obtained.
- Projects where indirect (F&A) costs have been prohibited by the sponsor no longer will receive an automatic CAS Exemption. A CAS Exemption will be required.
- Projects where the award mechanism is a fixed price agreement a CAS Exemption will automatically be approved for all costs, except for the Group 2 cost items as identified in the CAS Exemption Form. All Group 2 cost items will require a CAS Exemption.
UF has also revised its CAS policy to reflect the Uniform Guidance and is available at Charging Costs Directly or Indirectly to Federally Funded Sponsored Projects.
For additional information regarding UF’s implementation of the Uniform Guidance, please visit the following websites: