Regulatory and Financial Compliance Important Links Cost Allocation Principles PowerPoint Cost Allocation Principles Video ORC Supplemental Property Procedures Publication Memorandum 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)