Exemptions from Cost Accounting Standards on Federal Awards

John Kruczek, University Controller Thomas Walsh, Ph.D., Director of Sponsored Research

The Office of Management and Budget (OMB) Circular A-21 “Cost Principles for Educational Institutions” establishes principles for determining costs applicable to Federal grants, contracts, and other sponsored agreements with educational institutions. The most recent revisions to this circular have incorporated four Cost Accounting Standards that have required a standard of consistency in charging certain allowable costs. One result has been that the University of Florida accounting practices require that clerical and administrative salaries and other costs such as office supplies, local telephone charges, and postage will be charged as indirect costs unless specifically qualifying for an exemption from these standards. The purpose of this notice is to inform researchers and research administrators of the procedures for seeking such an exemption.

The description of the procedure and the form to be used in making a request for an exemption can be found on the University of Florida Home Page under “Research” Selecting again on “Research” and then on either “Proposal Development” or on “Post Award Administration” and finally on “Cost Accounting Standards” will bring the user to these two documents. For convenience they are reproduced below. For further assistance in using these forms please call the Division of Sponsored Research (DSR) at 392-1582 and/or the Contract and Grants office at 392-1235, extension 614.

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Click on the link below to obtain the:

Description of Procedures for an Exemption Request  (98dd046a.pdf), an 11.7 KB Acrobat file (Acrobat(R) Reader 3.0 required)