indicates the fiscal system for your challenge or system which the Federal awarding company or go-through entity approves throughout the Federal award method or in subsequent amendments to your Federal award.
(vii) Help the distribution of the worker's salary or wages among the precise routines or Charge targets if the employee will work on multiple Federal award; a Federal award and non-Federal award; an oblique Price tag action plus a immediate Charge action; two or even more indirect functions that happen to be allocated making use of unique allocation bases; or an unallowable activity along with a direct or oblique Value exercise.
(2) High quality of administration systems and ability to fulfill the management criteria prescribed In this particular part;
(a) This section is made up of provisions that utilize to awards to business companies. These provisions are in addition to other relevant provisions of the aspect, or they make exceptions from other provisions of the component for awards to business organizations.
(2) The depreciation technique utilized to charge the price of an asset (or group of property) to accounting intervals will have to mirror the sample of use from the asset for the duration of its valuable daily life. In the absence of apparent proof indicating that the anticipated intake of the asset will be significantly better inside the early portions than within the afterwards portions of its helpful lifestyle, the straight-line technique have to be presumed to get the right process.
(4) When a non-Federal entity converts to an acceptable actuarial Value technique and resources PRHP expenses in accordance with this technique, the initial unfunded liability attributable to prior many years is allowable if amortized about a period of years in accordance with GAAP, or, if no such GAAP period of time exists, more than a interval negotiated Along with the cognizant company for oblique fees.
(1) Donated personalized home and utilization of Room may very well be furnished to your non-Federal entity. The value of the private house and Place is probably not billed towards the Federal award possibly as being a immediate or oblique Expense.
(5) When an HHS awarding agency will make a Federal award that gives assistance for design and non-design function, the HHS awarding agency may well call for the receiver to obtain prior approval with the HHS awarding company before making any fund or spending plan transfers among the two different types of function supported.
(2) If the objective of the Federal award is to assistance routines that involve the use of equipment, buildings or land, Commonly only depreciation prices for equipment and buildings can be produced.
(three) Notwithstanding the encouragement in § 75.307 to generate system profits, the non-Federal entity ought to not use devices obtained Together with the Federal award to supply solutions for your rate that is definitely less than personal businesses charge for equal solutions Except especially licensed by Federal statute for so long as the Federal Govt retains an curiosity during the gear.
implies the amount of money licensed underneath a Federal award that the non-Federal entity has not obligated. The amount is computed by subtracting the cumulative number of the non-Federal entity's unliquidated obligations and expenditures of funds underneath the Federal award in the cumulative number of the funds the Federal awarding agency or go-as a result of entity licensed the non-Federal entity to obligate.
An IHE that gets mixture Federal awards totaling $fifty million or more subject matter to this part throughout its most a short while ago done fiscal year must disclose their Expense accounting procedures by submitting a Disclosure Statement (DS-two), and that is reproduced in appendix III to aspect 75.
With prior approval in the HHS awarding company, program profits could possibly be used to meet up with the fee sharing or matching requirement of the Federal award. The amount of the Federal award stays the identical.
(ii) The lawful foundation supporting the applicant's or recipient's exemption should involve the specifications governing the applicable Federal religious independence and conscience protections, click here like the provisions during the related statute from which the applicant or recipient is requesting an exemption; the Church, Coats-Snowe, and Weldon Amendments; the commonly relevant necessities with the Spiritual Freedom Restoration Act (RFRA); and