Awesome! Thank you!
Thanks for bringing this to our attention. The CAS form and website are being updated. In the meantime please go ahead and add the check box manually to the CAS form and complete as usual from there.
Tiffany Casino Schmidt
Associate Director, Contracts & Grants
University of Florida
I have a PI who has to purchase Audio Visual Equipment but this option is not provided on the CAS form. What should I put?
The form only lists the following:
Local Telephone Service
Cell Phones and Plans
Computer, Desktops, Laptops, Tablets, IPads, and other computer related accessories, items costing less than 5k
General Purpose Software
They are not also listed on this link…..Finance and Accounting CAS Violations List
The following changes have been made to account code descriptions in order to create more consistency after last year’s capitalization threshold changes and also to accommodate changes to the CAS exemption process, which, effective with this notification, requires a CAS Exemption to direct charge a federally funded project for computers and related items costing less than $5,000.
As a reminder, to ensure compliance with the Federal government’s Cost Accounting Standards (CAS) and OMB Circular A-21, section F.6.b, which establishes the principle that administrative and clerical salaries as well as other items such as office supplies, postage, local telephone costs, subscriptions and memberships (list not all inclusive) should normally be treated as indirect costs, the University of Florida established a policy for charging costs directly or indirectly to federally funded projects. The University’s CAS policy can be found at http://www.fa.ufl.edu/departments/cost-analysis/costing-guidelines-and-policies/. Principal Investigators who believe circumstances of their project warrant an exemption that would allow direct charging costs that are normally treated as indirect must complete and submit a CAS Exemption Form to the Division of Sponsored Research (DSR) for a final determination of allowability. Also attached to this email is a quick reference guide to help with the understanding of OMB Circular A-21 cost principles, including examples of direct costs vs. indirect cost.
Account Current Description New Description Subject to CAS
722200 CELLULAR CELLULAR PHONES AND SERVICE PLANS Yes
722300 PAGERS PAGERS Yes
722400 FAX MACHINES N/A - code deleted
729900 ATTRACT - COMM FAX/PHONE<1,000 FAX/PHONE EQUIPMENT <5000 Yes
731200 ANIMAL FOR RESEARCH ANIMAL FOR RESEARCH <5000
731300 AUDIO/VISUAL EQUIPMENT AUDIO/VISUAL SUPPLIES Yes
731700 MEDICAL EQUIPMENT <1000 MEDICAL EQUIPMENT <5000
731800 ATTRACT - AUD/VIS EQUIP <1 000 AUDIO/VISUAL EQUIPMENT <5000 Yes
731900 ATTRACT - LAB EQUIP <1 000 LAB EQUIPMENT <5000
732900 ATTRACT-OFFICE EQUIP (NOT CAP) OFFICE EQUIPMENT <5000 Yes
734200 COMPUTER SOFTWARE COMP SOFTWARE GENERAL Yes
734250 COMPUTER SOFTWARE TECH COMP SOFTWARE SPECIALIZED
734800 ATTRACT-COMP EQUIP (NOT CAP) COMPUTER EQUIPMENT <5000 Yes
734900 ATTRACT - COMP PERIPHERAL<1000 COMPUTER PERIPHERALS <5000 Yes
739400 EQUIPMENT > 1000 & < 5000 code deleted
739700 ATTRACT - SMALL HANDTOOLS<1000 SMALL HANDTOOLS <5000
739800 ATTRACT - MUSICAL EQUIP <1 000 MUSICAL EQUIPMENT <5000
739900 ATTRACT - FIREARMS <1 000 FIREARMS <5000
781100 EQUIPMENT – GENERAL FURNITURE & EQUIPMENT >4999
782400 COMPUTER SOFTWARE – GENERAL COMPUTER SOFTWARE >4,000,000
784000 VEHICLES AND TRANSPORTATION VEHICL & TRANSP >4999
789100 ARTWORK AND MUSEUM ARTIFACTS ART & MUSEUM ARTIFACTS >4999
789400 LIVESTOCK LIVESTOCK >4999
Account codes which haven’t changed and still require a CAS exemption:
722100 TELEPHONE - LOCAL
722120 TELEPHONE INSTALL/MAINT/REPAIR
722130 TELEPHONE LEASING
722140 TELEPHONE CONTRACT
732100 OFFICE SUPPLIES
734100 COMPUTER SUPPLIES
791000 MEMBERSHIPS & DUES
Coding expenses to avoid CAS edits (e.g., coding the purchase of office supplies as 731100 – Lab Supplies) is against University policy. Such practices increases the audit risk to the University.
Questions about account code usage should be directed to Sheela Moudgil. Questions about the University’s CAS policy should be directed to Brian Prindle or Brad Staats.
Assistant Vice President for Contracts & Grants
University of Florida
123 Grinter Hall
PO Box 113001
Gainesville, FL 32611
Phone: (352) 273-3136
Fax: (352) 846-0137