CAS: Direct Cost Exception Form

This form pertains to costs normally considered to be administrative and included in Facilities and Administrative (F&A) costs. The inclusion of salary or non-salary clerical or administrative cost in a federally funded project requires careful justification and documentation. This form is used whenever new funding is received and administrative and/or clerical cost will be paid by the federally funded project. Specific examples of selected items of cost and whether they should be treated as direct costs or F&A costs can be found by viewing the related GAPs. The form should be submitted at time of an award from a federal sponsor or awards involving federal flow through monies. Please refer to the CAS Tutorial for process and timing.