Subpart E sets forth the standards that an allowable cost must be necessary reasonable, and allocable for the performance of the project or activity being supported by the federal award, subject to any special terms and conditions.
The University of Florida’s Cost Principles Policy and the Cost Principles Directives and Procedures are found on the General Counsel’s Regulations page under the Research section.
The University of Florida also requires Mandatory Training in Cost Principles (Course RSH260).
Principal Investigators who believe circumstances of their federally funded project warrant a CAS Exemption that would allow direct charging costs that are normally treated as indirect (F&A) must submit a CAS Exemption request through UFIRST.
CAS and Non-Federal Sponsored Agreements
CAS Exemptions apply to federally funded awards. For non-Federal awards all costs that are reasonable, allocable and necessary for the performance of the project or activity being supported by the non-federal award may be direct charged, subject to any special terms and conditions.