(a) This portion presents principles to become used in establishing the allowability of specific merchandise associated with pinpointing Expense, In combination with other needs of this subpart. These rules implement whether a certain Charge product is correctly taken care of being a direct or indirect cost.
Except prohibited by Federal statute, the Federal agency should style and execute a benefit critique strategy of purposes for discretionary Federal awards. The target of a advantage critique method is to pick out recipients most probably to achieve success in providing results based upon This system aims as outlined in section § two hundred.202. A advantage evaluation is undoubtedly an goal strategy of analyzing Federal award purposes in accordance With all the created benchmarks from the Federal company.
(e) Volunteer services furnished by 3rd-bash Expert and technical staff, consultants, as well as other labor could possibly be counted as Value sharing In case the assistance is necessary for This system. Fees for 3rd-social gathering volunteer solutions must be according to These paid for very similar perform with the receiver or subrecipient.
(4) Telecommunications or movie surveillance gear or products and services produced or furnished by an entity that the Secretary of Defense, in consultation Along with the Director on the Nationwide Intelligence or perhaps the Director in the Federal Bureau of Investigation, moderately believes for being an entity owned or controlled by, or if not connected to, The federal government of a protected overseas region;
(i) An authorised indirect Value fee negotiated among the subrecipient and also the Federal Authorities. If no authorized charge exists, a go-via entity must decide the suitable level in collaboration Using the subrecipient. The oblique Price price could possibly be possibly:
(two) Although the gear is getting used for your initially-authorized reason, the recipient or subrecipient ought to not dispose of or encumber its title or other passions with no acceptance of the Federal company or go-via entity.
means the action a Federal agency or pass-via entity takes to discontinue a Federal award, in entire or in part, at any time before the planned stop day with the duration of general performance. Termination doesn't include discontinuing a Federal award due to a lack of available cash.
(two) Throughout the time that products is made use of on the project or system for which it had been acquired, the receiver or subrecipient ought to also make the machines available for use on other applications or jobs supported because of the Federal Government, presented that these here use will not likely interfere with the purpose for which it absolutely was at first obtained. Initially choice for other use on the products should be provided to other plans or tasks supported by the Federal company that financed the products.
(a) The standards established forth in this part influencing the administration of Federal awards by Federal businesses turn out to be powerful when implemented by Federal companies or when any future Modification to this portion gets final.
(b) Expenditures or price ranges according to believed costs for contracts underneath the Federal award are allowable only to the extent that The prices incurred or Price tag estimates included in negotiated rates can be allowable to the recipient or subrecipient under subpart E of the portion.
When a proposal, approach, or other computation have to be submitted towards the Federal Government to kind The idea for negotiation of the indirect Price tag fee (or other regular charges), then the 3-year retention period of time for its supporting records begins from the date of submission.
usually means all simple and utilized study actions and all growth things to do executed by a receiver or subrecipient. The term study also features pursuits involving the schooling of people in investigate techniques exactly where this sort of actions use precisely the same services as other analysis and growth pursuits and wherever such actions usually are not included in the instruction function.
(1) Provisions for the reserve less than a self-insurance plan software for unemployment compensation or staff' compensation are allowable to your extent that the provisions depict acceptable estimates on the liabilities for this kind of payment and the kinds of coverage, the extent of protection, and prices and rates would've been allowable had insurance plan been obtained to address the hazards.
(two) The allowability of these costs with the IHE won't depend on whether they are recorded in the accounting documents on the IHE.