Expenditures incurred by advisory councils or committees are unallowable Unless of course authorized by statute, the HHS awarding agency or as an indirect Value in which allocable to Federal awards. See § seventy five.444, relevant to states, nearby governments and Indian tribes.
(ii) Exactly where donated solutions directly profit a task supported by the Federal award, the oblique fees allocated to the products and services is going to be considered as a part of the whole charges in the venture.
The eCFR is displayed with paragraphs split and indented to Keep to the hierarchy with the doc. This can be an automated course of action for user comfort only and is not meant to change agency intent or current codification.
(b) If applicable, the HHS awarding company may well tell applicants and recipients that they do not need to have to deliver selected information in any other case essential with the pertinent facts collection.
(a) Below Federal study proposals, voluntary committed cost sharing is not envisioned. It can not be applied as an element through the merit evaluation of applications or proposals, but may very well be thought of whether it is equally in accordance with HHS awarding agency polices and laid out in a notice of funding option. Conditions for thinking of voluntary dedicated Expense sharing and every other program plan components Which may be employed to ascertain who may possibly receive a Federal award should be explicitly described from the detect of funding possibility.
is described as a systematic research directed towards fuller scientific know-how or idea of the subject examined. “Enhancement” is definitely the systematic use of data and being familiar with acquired from study directed toward the creation of handy elements, devices, systems, or solutions, including design and enhancement of prototypes and processes.
Proceeds in the sale of serious assets, machines, or supplies, are usually not system revenue; this kind of proceeds might be handled in accordance with the requirements of subpart D of this portion, §§ seventy five.
The Federal award can be issue to statutory specifications that Restrict the allowability of expenditures. When the most total allowable underneath a limitation is a lot less than the full get more info amount of money identified in accordance While using the ideas Within this component, the amount not recoverable under the Federal award might not be charged towards the Federal award.
(i) When a non-Federal entity employs the cash basis of accounting, the expense of depart is regarded from the period which the leave is taken and paid for. Payments for unused depart when an employee retires or terminates work are allowable within the calendar year of payment.
(f) Oblique Charge rate proposals and value allocations strategies. This paragraph relates to the following forms of files as well as their supporting records: Indirect Price tag rate computations or proposals, Price allocation programs, and any very similar accounting computations of the speed at which a particular group of charges is chargeable (which include computer usage chargeback charges or composite fringe gain fees).
) Application money includes but isn't limited to earnings from fees for solutions done, the use or rental or true or particular home acquired beneath Federal awards, the sale of commodities or things fabricated beneath a Federal award, license charges and royalties on patents and copyrights, and principal and curiosity on loans created with Federal award money.
Financial information, supporting files, statistical information, and all other non-Federal entity data pertinent to a Federal award needs to be retained to get a duration of a few a long time with the date of submission of the final expenditure report or, for Federal awards that happen to be renewed quarterly or yearly, through the date with the submission of the quarterly or yearly economical report, respectively, as noted on the HHS awarding company or pass-by way of entity in the case of a subrecipient.
indicates a process carried out by a non-Federal entity designed to present acceptable assurance regarding the achievement of the next goals for Federal awards:
(e) The subsequent provisions apply to nonprofit organizations. The value of services donated for the nonprofit Corporation used inside the performance of the direct Value activity have to be considered inside the determination on the non-Federal entity's oblique Price amount(s) and, appropriately, have to be allocated a proportionate share of relevant oblique charges when the following conditions exist: