Costing Guidelines
This section contains the University of Florida’s policies, directives and procedures on compliance with Cost Accounting Standards.
Additional Directives and Information
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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 Directives... -
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...