If you want to comment on The existing material, remember to use the 'Articles Suggestions' button below for Guidelines on speaking to the issuing company

(a) A value is allocable to a specific Federal award or other Value objective if the goods or services included are chargeable or assignable to that Federal award or Expense objective in accordance with relative Gains gained. This normal is met if the fee:

(one) The non-Federal entity could request that its procurement technique be reviewed because of the HHS awarding agency or move-via entity to ascertain no matter if its program satisfies these expectations to ensure that its method to get Accredited.

Charges incurred or compensated by a point out or regional federal government on behalf of its IHEs for fringe profit applications, for example pension prices and FICA and some other charges specifically incurred on behalf of, As well as in direct reward to, the IHEs, are allowable expenditures of such IHEs if these prices are recorded from the accounting documents of your establishments, matter to the subsequent:

signifies overall allowable prices incurred below a Federal award and all required Value sharing and voluntary dedicated Price tag sharing, which include third-bash contributions.

Cost changes needs to be produced by the cognizant agency for oblique expenditures if an IHE fails to adjust to the cost procedures In this particular aspect or fails to constantly follow its set up or disclosed Value accounting techniques when estimating, accumulating or reporting the costs of Federal awards, along with the mixture Price tag impact on Federal awards is substance. The expense adjustment will have to normally be created on an aggregate basis for all affected Federal awards as a result of an adjustment from the IHE's long term F&A fees premiums or other suggests thought of correct from the cognizant company for indirect fees.

Fees of enjoyment, which includes amusement, diversion, and social activities and any affiliated expenditures are unallowable, other than the place unique prices Which may or else be thought of enjoyment Possess a programmatic objective and they are approved both from the permitted finances for your Federal award or with prior written approval from the HHS awarding agency.

The Federal award might be subject to statutory needs that Restrict the allowability of expenditures. When the maximum amount allowable beneath a limitation is fewer than the whole volume determined in accordance With all the concepts With this part, the quantity not recoverable underneath the Federal award will not be billed to the Federal award.

Should you have issues to the Agency that issued the current doc remember to Get more info in touch with the company immediately.

(1) Severance shell out, also frequently generally known as dismissal wages, is usually a payment in addition to regular salaries and wages, by non-Federal entities to employees whose work is staying terminated. Expenses of severance fork out are allowable only to the extent that in Every single circumstance, it is needed by:

suggests the amount of cash authorized less than a Federal award the non-Federal entity hasn't obligated. The amount is computed by subtracting the cumulative degree of the non-Federal entity's unliquidated obligations and expenditures of resources under the Federal award through the cumulative amount of the funds the Federal awarding company or pass-by entity authorized the non-Federal entity to obligate.

The total price of a Federal award is definitely the sum with the allowable immediate and allocable oblique prices fewer any relevant credits.

suggests the impartial Business recognized while in the Business office in the Secretary with delegated authority from the Secretary to evaluate and decide certain disputes concerning recipients of HHS money and HHS awarding agencies underneath forty five CFR element 16 also to conduct other evaluate, adjudication and mediation companies as assigned.

(four) When acquiring substitution gear, the non-Federal entity may well use the tools to be replaced being a trade-in or offer the assets and utilize the proceeds to offset the cost of the substitute residence topic on the acceptance of the HHS awarding company.