—Grant agreements and cooperative agreements, except Those people offering meals commodities —All procurement contracts underneath the Federal Acquisition Rules except People that aren't negotiated
(a) Costs of goods or companies for private use of the non-Federal entity's workers are unallowable regardless of whether the fee is reported as taxable revenue to the workers.
Pension strategy charges that happen to be incurred in accordance with the proven insurance policies with the non-Federal entity are allowable, presented that:
(2) The general public exigency or emergency for that need will not likely permit a delay ensuing from competitive solicitation;
(i) Charges of leaves of absence by staff members for general performance of graduate perform or sabbatical examine, journey, or exploration are allowable supplied the IHE has a uniform penned policy on sabbatical depart for folks engaged in instruction and folks engaged in investigate. These kinds of expenditures is going to be allotted on an equitable basis among all associated actions from the IHE.
(5) A proposed contract modification modifications the scope of a contract or boosts the deal sum by in excess of the Simplified Acquisition Threshold.
means any Indian tribe, band, country, or other structured team or community, together with any Alaska Indigenous village or regional or village corporation as defined in or founded pursuant for the Alaska Indigenous Claims Settlement Act (forty three U.
(i) In These cases wherever there is absolutely no basis for deciding the good market worth of the solutions rendered, the non-Federal entity and the cognizant agency for oblique charges ought to negotiate an correct allocation of oblique Value towards the companies.
When the proposal, strategy, or other computation is necessary to be submitted to your Federal Authorities (or for the go-as a result of entity) to variety The premise for negotiation of the rate, then The three-yr retention period of time for its supporting documents begins from your date of these types of submission.
(iv) Each time a non-Federal entity converts to a suitable actuarial Expense strategy, as outlined by GAAP, and money pension prices in accordance with this method, the unfunded legal responsibility at the time of conversion is allowable if amortized above a period of several years in accordance with GAAP.
indicates a legal instrument by which a non-Federal entity purchases property or providers necessary to execute the venture or plan less than a Federal award.
(d) The application of such Price tag rules really should involve no sizeable alterations in The interior accounting policies and procedures from the non-Federal entity. On the other hand, the accounting techniques with the non-Federal entity has to be in step with these Expense concepts and guidance the accumulation of expenditures as required because of the rules, and have to give for ample documentation to help costs billed to the Federal award.
(five) The unamortized part of any products composed off due to a change in capitalization concentrations may very well be recovered by continuing to assert the usually allowable depreciation check here about the devices, or by amortizing the quantity for being composed off more than a duration of several years negotiated Along with the Federal cognizant company for oblique Expense.
(two) This component supplies The premise for a systematic and periodic assortment and uniform submission by Federal organizations of information on all Federal fiscal help systems to the Place of work of Administration and Budget (OMB). In addition, it establishes Federal procedures related to the shipping and delivery of the information and facts to the public, like through the usage of electronic media.