means the documentation determining, accumulating, and allocating or developing billing charges based on the allowable expenses of products and services supplied by a state, local govt, or Indian tribe over a centralized basis to its departments and companies. The prices of such products and services can be allocated or billed to end users.
(one) The willpower was designed and documented towards the designated integrity and functionality method available through SAM, and incorporate Along with the notification an evidence of The idea to the dedication;
(five) Aren't compensated from the Federal Government underneath A different Federal award, except in which the Federal statute authorizing a system especially provides that Federal resources manufactured accessible for these system could be applied to matching or Value sharing needs of other Federal plans;
(iv) Encompass both of those federally assisted and all other pursuits compensated by the non-Federal entity on an integrated basis, but may include using subsidiary information as described during the non-Federal entity's composed plan;
(2) Features any payment to an ineligible get together, any payment for an ineligible very good or assistance, any copy payment, any payment for a superb or services not gained (except for such payments where licensed by regulation), any payment that doesn't account for credit history for relevant discounts, and any payment exactly where inadequate or deficiency of documentation helps prevent a reviewer from discerning whether or not a payment was suitable.
(4) Federal agencies presenting proper aid for past noncompliance when audits demonstrate prompt corrective action has happened; and
If authorized by Federal regulations or maybe the Federal award, prices incidental to your technology of method income may be deducted from gross income to find out system revenue, supplied these expenses have not been billed to your Federal award.
(two) Expenditures of insurance policy or of contributions to any reserve masking the chance of lack of, or harm to, Federal Government residence are unallowable except into the extent the HHS awarding company has exclusively needed or permitted these expenses.
In deciding whether or not an arrangement in between a go-by entity and An additional non-Federal entity casts the latter as being a subrecipient or maybe a contractor, the substance of the relationship is a lot more vital than the shape of your settlement.
(i) Oblique costs on Federal awards for education are restricted to a fixed price of 8 p.c of MTDC exclusive of tuition and connected expenses, immediate expenditures for tools, and subawards in surplus of $twenty five,000;
(3) The place The prices incurred seem unreasonable and don't reflect the steps a prudent particular person would choose inside the situation.
(three) Money expenditures for advancements to land, structures, or equipment which materially maximize their benefit or beneficial life are unallowable to be a immediate cost other than With all the prior prepared approval with the HHS awarding agency, or go-by way of entity.
(five) The unamortized portion of any gear written off on account of a transform in capitalization stages could be recovered by continuing to claim the otherwise allowable depreciation over the gear, or by amortizing the quantity for being written off above a duration of a long time negotiated Using the Federal cognizant agency for oblique Value.
(b) The HHS awarding agency ought to typically make all funding opportunities accessible for application for a minimum of sixty calendar days. The HHS awarding company could website come up with a willpower to have a a lot less than 60 calendar working day availability period of time but no funding opportunity really should be readily available for less than thirty calendar days Except exigent conditions involve as based on the HHS awarding agency head or delegate.