(b) The prices are adequately supported by accredited Price allocation programs in accordance While using the applicable cost accounting concepts of the aspect; and
(2) The procurement is expected to exceed the simplified acquisition threshold and is to be awarded without the need of Opposition, or just one bid is anticipated being obtained in reaction to your solicitation;
The Federal agency need to use OMB-permitted frequent information and facts collections (one example is, Research Effectiveness Development Stories) when requesting efficiency reporting facts. The Federal agency or go-by means of entity may not collect functionality experiences much more routinely than quarterly Unless of course a particular affliction is applied in accordance with § two hundred.208. Towards the extent practicable, the Federal agency or pass-through entity really should align the thanks dates of functionality reports and fiscal studies. When reporting application efficiency, the receiver or subrecipient should relate economical knowledge and job or system accomplishments into the general performance plans and goals on the Federal award. Also, the receiver or subrecipient ought to present Value information to display cost-efficient tactics (by way of example, through device Price knowledge) when essential from the conditions and terms of your Federal award.
(xii) Support Listings title and range; the pass-by entity will have to determine the greenback volume manufactured available beneath Every single Federal award plus the Guidance Listings Quantity at time of disbursement;
Except the Federal agency expressly authorizes an arrangement, a receiver or subrecipient should adhere to its prepared policies and techniques concerning the permissible extent of Specialist solutions which can be delivered outside the house the receiver or subrecipient for non-organizational payment.
signifies orders put for residence and companies, contracts and subawards manufactured, and similar transactions that require payment by a receiver or subrecipient under a Federal award that may bring about expenditures by a receiver or subrecipient underneath a Federal award.
The Federal agency or go-via entity will have to critique the ask for for spending plan or plan plan revision and will notify the receiver or subrecipient whether the revisions are actually accredited in just 30 days of receipt on the ask for.
(four) The procurement is expected to exceed the simplified acquisition threshold, and also a sealed bid procurement would be to be awarded to an entity in addition to the evident low bidder; or
(iii) The depository would have to have a mean or bare minimum stability so large that it would not be feasible With all the anticipated Federal and non-Federal cash sources;
Serious property, devices, and intangible house acquired or improved With all the Federal award has to be held in belief with the recipient or subrecipient as trustee for your beneficiaries of your undertaking or plan less than which the house was obtained or enhanced.
(one) Severance shell out, also commonly referred to as dismissal wages, is really a payment As well as typical salaries and wages, by recipients and subrecipients to personnel whose employment is being terminated. Severance pay is allowable only to the extent that, in Each individual scenario, it is needed by:
(d) In employing the prohibition below area 889 of Community Law a hundred and fifteen-232, heads of government businesses administering loan, grant, or subsidy systems ought to prioritize out there funding and technological aid to assist influenced corporations, institutions, and businesses as in all fairness necessary for These influenced entities to transition from covered telecommunications equipment or services, to acquire substitute machines or providers, and to make certain communications support to customers and customers is sustained.
(ii) The accrual basis can be only utilised for those types of depart for which a liability as defined by GAAP exists when the depart is earned. Every time a recipient or subrecipient employs the accrual basis of accounting, allowable go away fees will be the lesser of the amount accrued or funded.
An running department may possibly provide companies to a different operating Division of the identical Point out, local federal government, website or Indian Tribe. In these scenarios, the cost of companies delivered might consist of allowable immediate costs from the provider moreover a professional-rated share of oblique fees. A regular oblique Value price equivalent to 15 percent in the immediate salaries and wages for offering the service (excluding extra time, change premiums, and fringe benefits) might be applied instead of determining the particular oblique prices on the provider.