Cost Accounting Standards (CAS)

Items that are considered part of our F&A costs are typically unallowable as a direct cost on a federal award.  In order to charge an expense which is typically considered an indirect cost item, a CAS exemption must be requested.

Resources

Directive Statement

Office of Research Statement

UFIRST Instruction Guide – Requesting a CAS exemption

Resources in Development

  • Examples of acceptable circumstances where a CAS exemption would be approved.
  • Best practices when budgeting items requiring a CAS exemption.
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