Regulatory and Financial Compliance Important Links Cost Allocation Principles PowerPoint Cost Allocation Principles Video ORC Supplemental Property Procedures Publication Memorandum 2026 ONR Property System Approval Direct Costs Federal Guidelines OMB Circular A-21 Clarification on Voluntary Uncommitted Cost Sharing Direct Cost Policies and Procedures Direct Cost Charging Guidance & Directive F&A Rate Agreements UCF F&A Rate Agreement 2025–2027 (Signed) F&A Rate Agreement for FY 2020–2022 Fringe Benefit Rates Fringe Benefit Rate Agreement – FY2025 Composite Fringe Benefit Memo (6.27.2024) Single Audit Reports State of Florida Federal Awards 2023–2024 (2024-174) State of Florida Compliance & Internal Controls FY 2024–2025 (162)