(b) The prices are adequately supported by authorised Value allocation plans in accordance With all the relevant cost accounting concepts of the component; and
(3) The disposal of scrap or surplus resources acquired inside the overall performance of the Federal award besides in the event the receiver or subrecipient is reimbursed for disposal costs in a predetermined sum; or
The association of expenditures with a Federal award establishes no matter whether prices are direct or oblique. Expenditures charged on to a Federal award are usually incurred specifically for that Federal award (together with, one example is, materials necessary to obtain the award's targets along with the proportion of employee compensation and fringe benefits expended in relation to that certain award).
(2) The recipient's or subrecipient's background of compliance Using the stipulations of Federal awards;
When an appraisal of genuine house is necessary and received because of the recipient or subrecipient, it need to be carried out by an independent appraiser (as an example, Qualified actual property appraiser or Common Expert services Administration representative) and Accredited by a accountable Formal of your receiver or subrecipient as expected by the Uniform Relocation Help and Real Property Acquisition Policies Act of 1970, as amended, (42 U.
That percentage of automobile expenditures furnished through the receiver or subrecipient that relates to personal use by staff members (like transportation to and from work) is unallowable like a fringe benefit or indirect charges regardless of whether the price is reported as taxable money to the workers.
There won't be any needs governing the disposition of software money acquired after the stop of the period of general performance on the Federal award Unless of course stipulated while in the Federal agency rules or maybe the conditions and terms of the Federal award.
signifies PII (see definition in this portion), apart from PII that must be disclosed by law. Samples of PII include, but will not be restricted to, social stability quantity; copyright number; credit card figures; clearances, financial institution numbers; biometrics; day and place of birth; mother's maiden name; criminal, health-related and money documents; and academic transcripts.
suggests a Federal award for which the beginning date is contiguous with, or closely follows, the top with the expiring Federal award. The start date of the renewal award commences a whole new and distinct period of overall performance.
You can find certain situations through which the recipient or subrecipient may well use a noncompetitive procurement approach. The noncompetitive procurement method might only be employed if one among the following instances applies:
(one) Is sensible for that solutions rendered and conforms on the recognized written coverage of the receiver or subrecipient regularly applied to both Federal and non-Federal actions;
The prior approval specifications with the actions explained in paragraph (g) of this part are routinely waived for Federal awards that assistance investigate Except if stipulated in the Federal agency's restrictions or conditions and terms from the Federal award.
(4) A company situated in a country in addition to America not recognized to be a foreign community entity.
Official procurement methods are necessary when the worth of the procurement transaction underneath a Federal get more info award exceeds the simplified acquisition threshold of your receiver or subrecipient. Official procurement procedures are aggressive and need community observe.