| Cost Item | Cost Treatment | Account Code |
|---|---|---|
| Administrative and Clerical Salaries To direct charge, a CAS Exemption is required and will only be approved where the costs have been specifically budgeted for and/or justified as integral to the performance of the project or activity being funded, otherwise sponsor approval is required. |
normally indirect | See Payroll Distributions of Job Codes Normally NOT Directly Charged to Federal Projects |
Group 1 Cost Items:
For a direct charge to an item in Group 1 that is normally indirect a CAS Exemption is required.
| Cost Item | Cost Treatment | Account Code |
| Audio Visual Devices < $5,000 | normally indirect | 731800 |
| Cell Phones & Service Plans | normally indirect | 722200 |
| Computer Devices < $5,000 | normally indirect | 734800 |
| Computer Peripherals < $5,000 | normally indirect | 734900 |
| Computer Software – General Purpose (Word, Excel, etc) | normally indirect | 734200 |
| Memberships & Dues | normally indirect | 791000 |
| Postage Stamps | normally indirect | 794000 |
| Specialty Printing | normally indirect | 793300 |
| Subscriptions | normally indirect | 791100 |
| Supplies – Audio Visual | normally indirect | 731300 |
| Supplies – Computer | normally indirect | 734100 |
| Supplies – Office | normally indirect | 732100 |
| Telephone – Local Calls | normally indirect | 722100 |
| Telephone Install/Maint/Repair | normally indirect | 722120 |
| Telephone Contracts | normally indirect | 722140 |
| Telephone Leasing | normally indirect | 722130 |
Group 2 Cost Items:
For a Group 2 cost item to be direct charged a CAS Exemption is required and will normally only be approved where the costs have been specifically budgeted for and/or justified as essential or necessary to the performance of the project or activity being funded, otherwise sponsor approval is required.
| Cost Item | Cost Treatment | Account Code |
| Accounting Services | normally indirect | 711100 |
| Bank Charges & Custodial Fees | normally indirect | 711900 |
| Books & Publications – Non-Library | normally indirect | 739300 |
| Building Maint & Supplies | normally indirect | 733000 |
| Cable Television | normally indirect | 721700 |
| Chilled Water | normally indirect | 721600 |
| Construction Contractors | normally indirect | 714000 |
| Electricity | normally indirect | 721100 |
| Electronic Data/Subscriptions | normally indirect | 734260 |
| Fax/Phone Equipment < $5,000 | normally indirect | 729900 |
| Garbage Collection | normally indirect | 721400 |
| Insurance –Malpractice, Liability, Property | normally indirect | 795000 |
| Janitorial Services | normally indirect | 719100 |
| Land Purchase | normally indirect | 781000 |
| Laundry Services | normally indirect | 719110 |
| Legal Services | normally indirect | 711200 |
| Library Resources & Publications | normally indirect | 785000 |
| Linens | normally indirect | 738200 |
| Maintenance Contracts – Buildings | normally indirect | 741200 |
| Modular Buildings | normally indirect | 783200 |
| Moving Contractor | normally indirect | 719400 |
| Natural Gas | normally indirect | 721200 |
| Office Equipment < $5,000 | normally indirect | 732900 |
| Other Equipment < 5,000 | normally indirect | 739400 |
| Pagers | normally indirect | 722300 |
| Photocopying | normally indirect | 793100 |
| Proctoring Services | normally indirect | 715400 |
| Professional Licenses | normally indirect | 791200 |
| Rentals – Dormitory Furniture | normally indirect | 792300 |
| Repairs & Maintenance – Buildings | normally indirect | 741100 |
| Repairs & Maintenance – Facility Surfaces | normally indirect | 741175 |
| Repairs & Maintenance – Infrastructure/Grounds | normally indirect | 741100 |
| Sewage | normally indirect | 741400 |
| Small Hand tools < $5000 | normally indirect | 739700 |
| Steam | normally indirect | 721500 |
| Student Recruitment Services | normally indirect | 713100 |
| Tempforce Employee – Clerical | normally indirect | 719310 |
| Uniforms | normally indirect | 738100 |
| Utilities & Communications – Resale | normally indirect | 729100 |
| Utilities / Communications – Other | normally indirect | 729200 |
| Utilities Tax | normally indirect | 799500 |
| Utility Reimbursement | normally indirect | 721999 |
| Vehicles & Transportation >$4,999 | normally indirect | 784000 |
| Water | normally indirect | 721300 |
Group 3 – Normally Unallowable Costs:
For a Group 3 normally unallowable cost item to be direct charged, a CAS Exemption is required and will only be approved where the costs have been specifically budgeted for and/or justified as essential or necessary to the performance of the project or activity being funded, otherwise sponsor approval is required.
| Cost Item | Cost Treatment | Account Code |
| Awards & Commendations | normally unallowable | 799200 |
| Entertainment Expense | normally unallowable | 799600 |
| Entertainment Services | normally unallowable | 711800 |
| Event Tickets | normally unallowable | 799620 |
| Food & Beverages for Human Consumption | normally unallowable | 799400 |
| Catering Services | normally unallowable | 715500 |
This list of cost items is not intended to be all inclusive. Other costs will be allowed as a direct charge so long as the item and amount are considered necessary, reasonable, allocable, and allowable under Uniform Guidance (UG) 2 CFR 200.
| Professional and technical salaries (faculty, other senior personnel, postdocs, graduate & undergraduate students) | Direct charge | In general, salary support for those positions that will carry out the proposed project’s activities |
| Fringe Benefits | Direct charge | Use HHS approved rates |
| Cost Item | Cost Treatment | Account Code |
| Animal Care Services | Direct charge | 731200, 731210, 731220 |
| Computer Software – Technical / Specialized | Direct charge | 734250 |
| Consultant Services | Direct charge | 711300 |
| Equipment – Technical / Scientific >$4,999 | Direct charge | 780000 (must be budgeted for) |
| Material and Supplies – Laboratory | Direct charge | 731100 |
| Research Subject Payments | Direct charge | 719500 |
| Participant Support – Participants in meetings, conferences, symposia, and workshops | Direct charge | 719200 (IDC Charged) 719250 (No IDC Charged) |
| Repair and Maintenance – Equipment | Direct charge | 742100 |
| Subawards | Direct charge | 712100 ($25,000 or less) 712200 (Subcontract over $25,000) |
| Telephone – Long Distance Charges | Direct charge | 722150 |
| Travel – Domestic | Direct charge | 771100 (In State) 771200 (Out of State) |
| Travel – Foreign | Direct charge | 772000 |
All costs that are reasonable, allocable, and necessary for the performance of the project or activity being supported by the non-federal award may be direct charged, subject to any special terms and conditions.
2 CFR 200 Quick Reference Guide
48 CFR 9905 – Cost Accounting Standards (CAS) for Education Institutions
UF HR Toolkit – CAS Exemption Process
RSH260: Cost Principles
RSH206: Cost Principles Advanced Topics
RSH282: UFIRST Awards
RSH212: Post Award Overview
Cost Analysis: (352) 392-5778
Contracts and Grants Accounting: (352) 392-1235