means the documentation identifying, accumulating, and allocating or developing billing premiums depending on the allowable expenses of companies supplied by a point out, regional federal government, or Indian tribe on a centralized basis to its departments and businesses. The prices of those providers can be allotted or billed to consumers.
(a) A cost is allocable to a selected Federal award or other Price goal if the products or services associated are chargeable or assignable to that Federal award or Value aim in accordance with relative Advantages acquired. This standard is achieved if the fee:
(2) Assuring that small and minority businesses, and women's company enterprises are solicited Anytime They are really possible sources;
(3) Idle capacity indicates the unused potential of partially used amenities. It's the distinction between:
(d) The non-Federal entity will have to make sure all prequalified lists of folks, corporations, or merchandise which are Employed in buying merchandise and products and services are present and contain plenty of qualified sources to be sure most open up and free Opposition.
indicates the date in the event the Federal award is signed by the authorized official from the Federal awarding company.
Subparts B by means of D of the component set forth the uniform administrative prerequisites for grant and cooperative agreements, which include the necessities for HHS awarding company administration of Federal grant systems ahead of the Federal award has been made, and the requirements HHS awarding companies may possibly impose on non-Federal entities while in the Federal award.
(a) To guarantee that expenses are correct and in accordance Along with the terms and conditions in the Federal award and permitted task budgets, the once-a-year and final fiscal experiences or vouchers requesting payment under the agreements have to involve a certification, signed by an official that's authorized to legally bind the non-Federal entity, which reads as follows: “By signing this report, I certify to the ideal of my knowledge and belief the report is genuine, full, and precise, as well as expenditures, disbursements and cash receipts are to the uses and targets set forth within the stipulations with the Federal award.
(ii) Pension expenditures calculated working with an actuarial Value-centered process acknowledged by GAAP are allowable for the given fiscal year if they are funded for that 12 months within six months following the close of that year. Expenditures funded after the 6 thirty day period interval (or maybe a later period agreed to from the cognizant agency for indirect charges) are allowable from the year funded. The cognizant agency for indirect charges may well conform to an extension of your 6 month period if an suitable adjustment is created to compensate to the timing of the fees into the Federal Government and associated Federal reimbursement as well as non-Federal entity's contribution on the pension fund.
With prior penned acceptance from the HHS awarding company, a go-via entity may perhaps offer subawards based upon fixed quantities up for the Simplified Acquisition Threshold, furnished that the subawards meet up with the necessities for fixed amount awards in § 75.201.
(b) Except the HHS awarding company or go-by means of entity authorizes an extension, a non-Federal entity ought to liquidate all obligations incurred under the Federal award not later than 90 calendar days following the stop date from the duration of performance as specified in the terms and conditions more info in the Federal award.
(e) The costs of specific routines usually are not allowable as fees to Federal awards. Nonetheless, Though these charges are unallowable for needs of computing fees to Federal awards, they Nevertheless needs to be handled as direct expenditures for uses of analyzing oblique (File&A) Value costs and be allocated their equitable share in the non-Federal entity's indirect expenses when they symbolize functions which:
(ii) Measurement of expenditures of abnormal or mass severance fork out by means of an accrual will not likely attain fairness to both events. So, accruals for this purpose are not allowable.
(e) If the contract is subject to CAS, charges needs to be allocated into the agreement pursuant to the Cost Accounting Criteria. Into the extent that CAS is relevant, the allocation of fees in accordance with CAS normally takes precedence around the allocation provisions In this particular part.