Updated Process for Cost Accounting Standard (CAS) Charges to Federal Awards

Updated Nov. 1, 2010; June 18, 2013


Duke University has updated the process of charging clerical and administrative costs to federal awards.  Generally, clerical and administrative costs are not allowable as direct charges to federally sponsored programs.  Exceptions exist, but these must be justified and approved through the university's internal approval process. This process is generally known as CAS - Cost Accounting Standards.  


For unapproved CAS charges, departments have up to three accounting periods following the initial charge of a CAS-related item to either remove the charge or justify the cost through the internal approval process. Failure to do so will result in the charge being written off to a non-federal source. 

Duke University has established a threshold of $500 per G/L or G/L group when completing the form.  This means that no form will be reviewed if costs cannot be justified totaling at least $500.  Charges under $500 per category per budget period must be removed or they will be written off.  A paper and/or electronic Direct Cost Exception form should be used to justify these types of costs.


GAP 200.360, Charging Clerical and/or Administrative Expenses to Federally Funded Projects

GAP 200.180, Closeout of Sponsored Project

Computer Guidance


Memorandum to Principal Investigators

Memorandum to Grant Managers and Business Managers