CAS Exceptions

Emory University is subject to the Cost Principles and Cost Accounting Standards established in Uniform Guidance (2 CFR 200 Subpart E) and 48 CFR 9905.501, 502, 505 and 506. These regulations provide for exceptions to the general cost principles for projects defined as a major project. Examples of major project where direct charging of administrative or clerical staff salaries may be appropriate are as follows:

  • Large, complex programs such as General Clinical Research Centers, Primate Centers, Program Projects, environmental research centers, engineering research centers, and other grants and contracts that entail assembling and managing teams of investigators from a number of institutions.

  • Projects which involve extensive data accumulation, analysis and entry, surveying, tabulation, cataloging, searching literature, and reporting (such as epidemiological studies, clinical trials, and retrospective clinical records studies).

  • Projects that require making travel and meeting arrangements for large numbers of participants, such as conferences and seminars.

  • Projects whose principal focus is the preparation and production of manuals and large reports, books and monographs (excluding routine progress and technical reports).

  • Projects which are geographically inaccessible to normal departmental administrative services, such as research vessels, radio astronomy projects, and other research field sites that are remote from campus.

  • Individual projects requiring project-specific database management; individualized graphics or manuscript preparation; human or animal protocols; and multiple project-related investigator coordination and communications.

These examples are not exhaustive nor are they intended to imply that direct charging of administrative or clerical salaries would always be appropriate for the situations illustrated in the examples. For instance, the examples would be appropriate when the costs of such activities are incurred in unlike circumstances, i.e., the actual activities charged as direct are not the same as the actual activities normally included in the institution's facilities and administrative (F&A) cost pools or, if the same, the indirect activity costs are immaterial in amount. It would be inappropriate to charge the cost of such activities directly to specific sponsored agreements if, in similar circumstances, the costs of performing the same type of activity for other sponsored agreements were included as allocable costs in the institution's F&A cost pools. Application of negotiated predetermined F&A cost rates may also be inappropriate if such activity costs charged directly were not provided for in the allocation base that was used to determine the predetermined F&A cost rates.

The Emory CAS Exception process requires school approval prior to the expenditure of funds. CAS Exception requests should be submitted in Compass using the CAS Exception Request Grant Form. To navigate to the form, log into Compass and go to Main Menu > Emory Custom > Grants > Grant Forms. Select Add a New Value and select CAS Exception Request as the Form Type. Enter the relevant information prompted by the form. Once submitted into workflow, the request will be reviewed by the appropriate individual within the school business office.