45 cash Options
45 cash Options
Blog Article
(ii) Prescribe suggestions and set up interior procedures to instantly identify on behalf from the Federal Federal government that a DS-2 adequately discloses the IHE's cost accounting procedures and that the disclosed techniques are compliant with relevant CAS and the necessities of this element.
(vii) Help the distribution of the worker's salary or wages between distinct functions or Expense objectives if the employee will work on more than one Federal award; a Federal award and non-Federal award; an oblique Charge activity and also a immediate Value action; two or even more indirect things to do which are allotted using distinctive allocation bases; or an unallowable activity as well as a immediate or oblique Price action.
There's no common rule for classifying specific expenses as both direct or oblique (F&A) beneath every single accounting system. A value may very well be immediate with respect to some distinct services or perform, but indirect with regard to your Federal award or other final cost goal.
(ii) Has not, within 30 calendar days immediately after becoming notified from the termination, informed the HHS awarding agency that it intends to attraction the HHS awarding company's final decision to terminate.
(2) Fees of communicating with the public and push pertaining to unique pursuits or accomplishments which outcome from general performance on the Federal award (these prices are regarded as required as Section of the outreach work for your Federal award); or
(ii) Pension expenditures calculated utilizing an actuarial Price-based mostly approach recognized by GAAP are allowable for just a supplied fiscal yr If they're funded for that 12 months within just six months after the conclusion of that calendar year. Costs funded once the 6 thirty day period interval (or possibly a later on interval agreed to because of the cognizant company for indirect expenditures) are allowable during the calendar year funded. The cognizant company for indirect prices may conform to an extension from the six thirty day period period of time if an proper adjustment is manufactured to compensate for the timing of the charges on the Federal Federal government and related Federal reimbursement as well as the non-Federal entity's contribution on the pension fund.
Compact invest in processes are All those relatively basic and informal procurement solutions for securing expert services, materials, or other house that don't Value over the Simplified Acquisition Threshold.
The HHS awarding company may well involve with Just about every Federal award any stipulations important to speak specifications which can be Along with the necessities outlined during the HHS awarding company's basic conditions and terms.
Proceeds in the sale of actual residence, machines, or materials, are not software revenue; these types of proceeds might be taken care of in accordance with the click here requirements of subpart D of this part, §§ 75.
(4) When buying substitution equipment, the non-Federal entity might make use of the equipment to get replaced to be a trade-in or provide the residence and use the proceeds to offset the price of the replacement home topic to the approval with the HHS awarding company.
means the analysis from the Federal awarding company or go-by means of entity on the audit findings and corrective motion system as well as issuance of the published selection into the auditee as to what corrective motion is essential.
(two) The current honest marketplace worth. On the other hand, when There's sufficient justification, the HHS awarding company may well approve the use of the present truthful industry price of the donated home, even if it exceeds the worth explained in paragraph (one) of this section at time of donation.
(ix) The inclusion of exploration individual treatment charges in investigation awards created with the overall performance of research function.
(one) The fees may very well be reported on the cash or accrual foundation, so long as the methodology is disclosed which is regularly applied.