(1) The receiver or subrecipient may utilize a time-and-elements sort agreement only after a determination that no other contract is suitable and If your deal includes a ceiling selling price the contractor exceeds at its very own danger.
indicates information that may be employed to differentiate or trace an individual's identity, either on your own or when combined with other personalized or pinpointing information and facts that is definitely connected or linkable to a certain personal. Some PII is available in general public sources such as phone publications, Web-sites, and College listings.
(e) Volunteer expert services furnished by 3rd-occasion Skilled and complex personnel, consultants, as well as other labor might be counted as Value sharing In the event the support is necessary for This system. Premiums for 3rd-get together volunteer providers should be in step with These paid out for related work through the receiver or subrecipient.
means fiscal obligations incurred by the recipient or subrecipient but not compensated (liquidated) for monetary studies geared up with a funds basis.
definition. A computing gadget is usually a offer if the acquisition Charge is beneath the lesser of your capitalization stage recognized by the recipient or subrecipient for fiscal statement applications or $ten,000, whatever the length of its practical life. See this part's definitions of computing equipment
A short summary on the statutory or regulatory necessities of the program and its intended result. Where proper, This system description, reason, objectives, and efficiency measurement should really align With all the strategic aims and aims within the Federal agency's performance program and will support the Federal company's general performance measurement, management, consumer experience initiatives, and reporting as necessary by Part six of OMB Round A-eleven;
(two) Insurance fees over the lives of trustees, officers, or other personnel holding positions of similar responsibility are allowable only into the extent that the insurance policies signifies supplemental compensation.
When it is actually anticipated that the period of effectiveness will consist of numerous spending plan durations, the Federal company will have to point out that subsequent spending budget periods are topic to The provision of money, plan authority, satisfactory efficiency, and compliance While using the stipulations from the Federal award.
(six) Pension system charges may very well be computed employing a pay back-as-you-go approach or an actuarial Price tag technique regarded by GAAP and next the receiver's or subrecipient's established created insurance policies.
All routines which reap the benefits of the recipient's or subrecipient's oblique Price, like unallowable activities and donated companies by the recipient or subrecipient or third functions, will acquire an suitable allocation of indirect prices.
(k) For institutions of increased schooling (IHE), voluntary uncommitted Expense sharing should be dealt with otherwise from obligatory or voluntary committed Price tag sharing. Voluntary uncommitted Expense sharing should not be included in the structured investigation base for computing the indirect Value price or mirrored in almost any allocation of indirect costs.
(d) In utilizing the prohibition underneath segment 889 of Public Law one hundred fifteen-232, heads of government companies administering loan, grant, or subsidy applications need to prioritize offered funding and specialized support to aid impacted businesses, establishments, and businesses as is fairly necessary for All those affected entities to changeover from lined telecommunications equipment or expert services, to obtain substitution equipment or products and services, and in order that communications provider to buyers and prospects is sustained.
The Federal agency or pass-via entity should have to have the recipient or subrecipient to submit studies within the status of real home wherein the Federal Governing administration retains an fascination. Such reports needs to be submitted no less than every year. In circumstances wherever the Federal Federal government's curiosity in the real residence extends for 15 yrs or maybe more, the Federal company or pass-by entity may possibly demand the receiver or subrecipient to report at different multi-calendar year frequencies.
(1) Costs unallowable more info under other sections of these rules must not be allowable beneath this segment entirely as they constitute staff payment.