Fees incurred by advisory councils or committees are unallowable Unless of course approved by statute, the HHS awarding company or being an oblique Price exactly where allocable to Federal awards. See § 75.444, applicable to states, local governments and Indian tribes.
(a) Charges of products or companies for personal use in the non-Federal entity's staff are unallowable regardless of whether the price is claimed as taxable profits to the staff.
(6) Cognizant organizations for indirect prices are encouraged to approve choice proposals according to results and milestones for program efficiency where these are definitely Obviously documented.
(b) It truly is permissible for contingency amounts in addition to All those excluded in paragraph (a) of this area for being explicitly included in spending budget estimates, into the extent They can be essential to improve the precision of All those estimates. Quantities needs to be believed utilizing broadly-accepted Price tag estimating methodologies, specified in the price range documentation in the Federal award, and approved with the HHS awarding company.
(two) Consists of any payment to an ineligible get together, any payment for an ineligible fantastic or company, any replicate payment, any payment for a superb or support not received (aside from these payments the place approved by law), any payment that doesn't account for credit score for applicable savings, and any payment the place insufficient or not enough documentation helps prevent a reviewer from discerning no matter if a payment was good.
(b) The non-Federal entity is needed to make evaluations of area currency gains to find out the need For added federal funding before the expiration day of your Federal award. Subsequent adjustments for forex will increase may be allowable only if the non-Federal entity presents the HHS awarding agency with satisfactory resource documentation from a commonly used supply in outcome at some time the cost was made, and also to the extent that ample Federal cash can be found.
(2) The present truthful market benefit. On the other hand, when There exists adequate justification, the HHS awarding agency may approve the use of the present fair sector price of the donated assets, regardless of whether it exceeds the value described in paragraph (one) of this section at the time of donation.
(five) A need which the subrecipient permit the pass-as a result of entity and auditors to have use of the subrecipient's data and fiscal statements as necessary for the pass-by entity to fulfill the requirements of the aspect; and
(b) Exceptions with a scenario-by-situation basis for unique non-Federal entities can be approved through the HHS awarding company or cognizant agency for indirect prices, other than in which or else required by regulation or the place OMB or other approval is expressly needed by this portion.
(one) The non-Federal entity has to be compensated ahead of time, furnished it maintains or demonstrates the willingness to maintain each published methods that lower time elapsing concerning the transfer of money and disbursement through the non-Federal entity, and financial administration methods that fulfill the expectations for fund Manage and accountability as founded In this particular component. Progress payments to some non-Federal entity must be restricted to the least amounts wanted and be timed being in accordance with the actual, rapid cash specifications with the non-Federal entity in carrying out the goal website of the authorized method or venture.
A deal is for the objective of getting items and services to the non-Federal entity's own use and generates a procurement connection Together with the contractor. See § seventy five.2 Contract.
The HHS awarding company need to involve within the Federal award a sign of the timing and scope of predicted general performance through the non-Federal entity as connected to the outcomes meant to be achieved by the program. In certain situations (
(one) The pinnacle on the HHS awarding company that built the award or subordinate Formal with good delegated authority from The pinnacle, such as the Head from the Regional Office in the HHS awarding agency that made the award; or
(e) The next provisions use to nonprofit companies. The value of services donated into the nonprofit Corporation used while in the functionality of the direct Expense action should be regarded as within the resolve of your non-Federal entity's indirect Price tag level(s) and, accordingly, should be allocated a proportionate share of relevant indirect charges when the next situations exist: