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Payroll Distributions of Job Codes Normally NOT Directly Charged to Federal Projects

Overview

This provides guidelines for payroll distributions of job codes normally NOT directly charged to federal projects.

Payroll Distributions of Job Codes

Contracts and Grants maintains a table in myUFL that verifies job codes during the payroll distribution process. Job codes that normally would not be allowed to be direct charged to a Federal project can be direct charged if the project has been granted an Cost Accounting Standards (CAS) exemption by the Division of Sponsored Research based on the CAS Exemption Form or if the granting agency prohibits the charging of indirect costs.

This program rejects payroll distributions to a Federal project of any job code that has not been specifically mentioned in the approved CAS Exemption Form. If a department tries to distribute a person that has a job code that generally is not allowed to a Federal project, the program checks to see if an exemption has been entered into the CAS Exemption table. If it has, the process will continue; otherwise, the distribution will be rejected and the error message will appear.

If the distribution is rejected and an exemption has been granted, please contact Contracts and Grants at (352) 392-1235, who will verify the exemption and enter the codes. If no exemption has been granted and the project can meet the necessary criteria, then a CAS Exemption Form should be processed as soon as possible. This can take several weeks depending on the circumstances.

If the project is not eligible to receive an exemption, the payroll should be distributed to an unrestricted project in the 211 or 212 fund. It may also be necessary to distribute to an unrestricted project if the CAS Exemption Form cannot be processed in time. There is no reason a person should not be paid because of a distribution rejection, as the option to distribute to an unrestricted project will always be available.

Definitions

Cost Accounting Standards

The cost accounting standards (CAS) consist of nineteen standards promulgated by the Cost Accounting Standards Board (CASB) designed to ensure uniformity and consistency in the measurement, assignment and allocation of costs to contracts with the United States Government. CAS covers a variety of costs such as depreciation, pension plans, personal compensation, indirect costs and other areas of cost accounting.

Distributions

Distributions are part of commitment accounting and are used to identify the funding source for an employee.

Federal Sponsored Award

Any Federal grant, contract, or cooperative award received directly by the University of Florida as well as subawards received by the University under Federal Sponsored Awards to other organizations.

Last Reviewed

05/01/2020: reviewed content

Resources

CAS Exemption Form

2 CFR 200 Quick Reference Guide

Uniform Guidance 2 CFR 200

48 CFR 9905 – Cost Accounting Standards (CAS) for Education Institutions

Toolkits

UF HR Toolkit – CAS Exemption Process

Training

RSH260: Cost Principles

RSH206: Cost Principles Advanced Topics

RSH282: UFIRST Awards

RSH212: Post Award Overview

Contacts

Cost Analysis: (352) 392-5778

Contracts and Grants Accounting: (352) 392-1235