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Costing Guidelines

This section contains the University of Florida’s policies, directives and procedures on compliance with Cost Accounting Standards.


Additional Directives and Information

  • Accounting for Operations and Maintenance Costs

    Directive Statement This directive establishes the proper methods of accounting for operations and maintenance (O&M) costs. Uniform Guidance 2 CFR...
  • Accounting for Patient Care Costs

    Directive Statement This Directive establishes the proper methods of accounting for patient care costs. Uniform Guidance 2 CFR 200 establishes...
  • Guiding Cost Principles

    Overview This provides an overview of the Guiding Cost Principles related to Federal Sponsored Awards.  Please see the Cost Principles...
  • Identifying and Allocating Unallowable Expenses

    Directive Statement According to Uniform Guidance 2 CFR 200, (200.403) “Except where otherwise authorized by statute, costs must meet the...
  • Indirect Costs Allocation

    Directive Statement This Directive establishes the proper methods of allocating indirect costs. Cost Accounting Standard (CAS) 9905.501 requires consistency estimating,...
  • Indirect Costs Assignment

    Directive Statement This Directive establishes the proper methods of assigning indirect costs. Uniform Guidance 2 CFR 200 defines indirect costs...
  • Program Income for Sponsored Agreements

    Directive Statement Cost Accounting Standard (CAS) 9905.501 requires consistency estimating, accumulating and reporting costs. It is necessary that there be...
  • Responsibility for Compliance

    Principal Investigator Responsibility for scientific and budgetary decision-making in Federal Sponsored Awards and for following the University of Florida guidelines...