usually means the documentation determining, accumulating, and allocating or producing billing premiums based upon the allowable fees of providers furnished by a point out, local governing administration, or Indian tribe with a centralized foundation to its departments and agencies. The costs of these expert services could be allocated or billed to end users.
Surplus amounts compensated within the aggregate because of the Federal Govt underneath Federal awards as a consequence of a noncompliant cost accounting follow used to estimate, accumulate, or report fees have to be credited or refunded, as deemed appropriate by the cognizant company for oblique prices.
(2) Any percentage of the expense of properties and devices borne by or donated with the Federal Govt, irrespective of wherever title was at first vested or in which it truly is presently Situated;
(b) It is actually permissible for contingency quantities apart from Individuals excluded in paragraph (a) of this part for being explicitly included in spending plan estimates, on the extent They may be necessary to Increase the precision of People estimates. Amounts needs to be believed making use of broadly-recognized Expense estimating methodologies, laid out in the spending budget documentation with the Federal award, and accepted because of the HHS awarding agency.
(d) The non-Federal entity need to be certain that all prequalified lists of people, corporations, or products which happen to be used in obtaining merchandise and companies are current and incorporate sufficient certified sources to ensure greatest open and absolutely free Levels of competition.
(ii) The accrual foundation may very well be only utilised for the people different types of depart for which a liability as described by GAAP exists when the depart is attained. When a non-Federal entity makes use of the accrual basis of accounting, allowable leave expenditures would be the lesser of the amount accrued or funded.
(vii) Assistance the distribution of the worker's salary or wages amongst certain things to do or Price tag goals if the worker is effective on multiple Federal award; a Federal award and non-Federal award; an indirect Price tag exercise and a immediate Expense action; two or maybe more oblique functions which might be allocated working with various allocation bases; or an unallowable exercise in addition to a direct or indirect Expense exercise.
(6) Charge of equipment disposal. In the event the non-Federal entity is instructed with the HHS awarding company to or else get rid of or transfer the devices The prices of this kind of disposal or transfer are allowable.
(two) PRHP expenditures calculated applying an actuarial cost technique recognized by GAAP are allowable If they're funded for that yr in 6 months once the conclusion of that calendar year. Prices funded once more info the 6 thirty day period interval (or a later time period agreed to with the cognizant company) are allowable inside the 12 months funded. The Federal cognizant agency for indirect costs may perhaps comply with an extension of your six thirty day period time period if an appropriate adjustment is produced to compensate for that timing of the costs to your Federal Authorities and associated Federal reimbursements and also the non-Federal entity's contributions for the PRHP fund.
(i) Trade tricks, commercial data, products essential to be held private by a researcher until finally they are published, or identical details that is shielded under regulation; and
(five) In accordance with its agreement, works by using the Federal funds to perform a program for the general public goal laid out in authorizing statute, instead of giving goods or expert services for the benefit of the move-as a result of entity.
Economical documents, supporting paperwork, statistical information, and all other non-Federal entity data pertinent into a Federal award have to be retained to get a duration of a few yrs in the day of submission of the final expenditure report or, for Federal awards which might be renewed quarterly or yearly, in the day of the submission from the quarterly or annual economic report, respectively, as described into the HHS awarding company or pass-via entity in the case of a subrecipient.
(2) If the purpose of the Federal award is usually to assist actions that demand the use of apparatus, structures or land, Generally only depreciation prices for gear and structures may very well be built.
(6) Specifying just a “brand name identify” merchandise rather than allowing for “an equal” products to get provided and describing the performance or other applicable needs of your procurement; and