Cost Principles Directives & Procedures
Responsible Office: Cost Analysis
Effective Date: November 1, 2013
Last Revision: March 31, 2015
The University of Florida’s Cost Principles Directives and Procedures are found on the General Counsel’s Regulations Page, under the “Research” section.
The guiding principles or criteria from the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule – 2 CFR Part 200 (i.e. the Uniform Guidance) shall be used to determine whether a cost can be charged to a Federal Sponsored Award. All factors must be met for a cost to be allowable to be charged to a Federal Sponsored Award. In addition to the principles of reasonableness, allocability, and consistent, all charges must also:
- Conform to any limitations or exclusions in the Federal award as to types or amount;
- Not be included as a cost or used to meet cost sharing or matching requirements of any other Federal Sponsored Award; and
- Be adequately documented.
RSH260: Cost Principles
RSH206: Cost Principles Advanced Topics
03/31/2023: reviewed content
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