{"id":479,"date":"2023-02-14T18:52:14","date_gmt":"2023-02-14T18:52:14","guid":{"rendered":"https:\/\/qa.www.purdue.edu\/treasurer\/finance\/\/?page_id=479"},"modified":"2026-03-16T14:12:58","modified_gmt":"2026-03-16T18:12:58","slug":"cas-guidelines","status":"publish","type":"page","link":"https:\/\/www.purdue.edu\/treasurer\/finance\/managerial-accounting-services\/costing\/cas-guidelines\/","title":{"rendered":"CAS Guidelines\/DS-2"},"content":{"rendered":"\n

CAS Guidelines <\/h1><\/div><\/div><\/div>
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CAS Guidelines – Cost Accounting Standards\/DS-2<\/h2>\n\n\n\n
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Classification of Cost Items 2025<\/p>

The following outlines the specified costs as allowable or unallowable to a sponsored project and whether the allowable cost is a direct or indirect (F&A) cost as indicated in the Office of Management and Budget Uniform Guidance and\/or the University policies.<\/p><\/div><\/a>\n<\/div>\n\n\n\n

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Cost Allocation Guidelines for Charges to Sponsored Programs<\/p>

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to implement institutional decisions to consistently treat certain costs as indirect costs even though at any given time a particular transaction may otherwise legitimately appear to be a direct cost to a sponsored program.<\/p><\/div><\/a>\n<\/div>\n\n\n\n

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Costing\/Charging Instruction for Sponsored Programs<\/p>

This instruction identifies specific items of costs that are either allowable or unallowable on sponsored accounts and specifies which allowable costs are treated as direct costs and which are treated as indirect costs. Exceptions to this Instruction must be approved in advance. Sponsored Program Services will coordinate requests for exceptions.<\/p><\/div><\/a>\n<\/div>\n\n\n\n

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CAS Disclosure Statement (DS-2) <\/p>

A DS-2 is a formal description, prepared and certified by Educational Institutions which is required to be submitted to the institutions Federal cognizant agency for approval. The DS-2 explains the methodology for distinguishing \u201cdirect\u201d from \u201cfacilities and administrative” (F&A) costs and identifies the methodology for accumulating and basis for allocating the F&A costs. It is intended to establish a clear understanding of the practices under generally accepted accounting principles that the institution follows.\n<\/p><\/div><\/a>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n

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Archived CAS Guidelines<\/h2>\n

Archived 2021<\/a><\/p>\n\n\n\n

Archived Prior to 2021<\/a><\/p>\nLearn more<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"parent":439,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-479","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/comments?post=479"}],"version-history":[{"count":28,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/479\/revisions"}],"predecessor-version":[{"id":31775,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/479\/revisions\/31775"}],"up":[{"embeddable":true,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/439"}],"wp:attachment":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/media?parent=479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}