This best practice manual (the manual) was developed by the U.S. Department of Health and Human Services Program Support Center to assist Cost Allocation Services (CAS) staff in reviewing and analyzing Institutions of Higher Education Facilities and Administrative (F&A) cost rate proposals prepared using the long-form format. The manual addresses a number of important issues and subject matters and presents CAS best practices that should be followed during a review. Alternative approaches and allocation methods are presented and discussed as appropriate. While this manual is reasonably detailed and comprehensive, it is not intended to be a substitute for professional experience and judgment, nor does this manual set policy.