To comply with the Federal government’s Uniform Guidance, codified at 2 CFR 200, which incorporates the Cost Accounting Standards (CAS) 48 CFR 9905.501, 9905.502, 9905.505, 9905.506, the University of Alaska has determined the following costs shall normally be treated as indirect (F&A) or unallowable as a direct charge to a federally funded award unless a CAS Exemption is approved. All CAS exemptions must be submitted to OGCA with the proposal. OGCA will coordinate all approvals on CAS exemptions.
Review and approval of a CAS Exemption requires additional time during proposal review. Units should allow for sufficient time before a proposal deadline.