(a) Bonding expenditures come up in the event the HHS awarding agency calls for assurance towards money reduction to by itself or Other folks by explanation on the act or default of the non-Federal entity.
(d) Keep track of the things to do of the subrecipient as required in order that the subaward is used for approved applications, in compliance with Federal statutes, laws, along with the conditions and terms with the subaward; Which subaward performance targets are reached. Go-through entity monitoring on the subrecipient will have to consist of:
estimates established prior to the services are carried out) by itself usually do not qualify as support for prices to Federal awards, but may be utilized for interim accounting purposes, supplied that:
(b) It really is permissible for contingency quantities apart from All those excluded in paragraph (a) of the area to get explicitly A part of spending plan estimates, to your extent they are essential to Enhance the precision of those estimates. Amounts need to be approximated utilizing broadly-acknowledged Charge estimating methodologies, laid out in the spending budget documentation of the Federal award, and approved through the HHS awarding company.
(b) The prices could well be allowable if the Federal award was not suspended or expired normally at the conclusion of the period of general performance during which the termination usually takes result.
(2) The effects of preceding audits including if the subrecipient receives only one Audit in accordance with subpart F, as well as extent to which precisely the same or very similar subaward has become audited as A significant plan;
(two) A non-public nongovernmental Group located in a rustic other than the United States that solicits and receives cash contributions from most people;
(6) Cost of apparatus disposal. If the non-Federal entity is instructed via the HHS awarding company to normally eliminate or transfer the equipment The prices of these kinds of disposal or transfer are allowable.
(ii) Pension prices calculated working with an actuarial Price tag-based process regarded by GAAP are allowable for just a given fiscal yr If they're funded for that yr within six months once the conclude of that year. Costs funded once the 6 month period (or a afterwards interval agreed to via the cognizant company for oblique charges) are allowable inside the yr funded. The cognizant company for indirect fees might conform to an extension with the six month interval if an ideal adjustment is manufactured to compensate to the timing of the charges to your Federal Federal government and associated Federal reimbursement and also the here non-Federal entity's contribution into the pension fund.
(e) To foster larger economy and effectiveness, As well as in accordance with attempts to advertise cost-powerful utilization of shared products and services through the Federal Authorities, the non-Federal entity is inspired to enter into point out and native intergovernmental agreements or inter-entity agreements exactly where suitable for procurement or usage of typical or shared products and services.
Subject to your obligations and disorders established forth Within this portion, title to tools acquired below a Federal award will vest on acquisition in the non-Federal entity. Until a statute specifically authorizes the Federal agency to vest title during the non-Federal entity without the need of more obligation to your Federal Government, along with the Federal company elects to do so, the title have to be a conditional title. Title need to vest from the non-Federal entity subject to the next ailments:
signifies the documentation geared up by a non-Federal entity to substantiate its ask for for your institution of the oblique Price rate as described in appendix III by appendix VII, and appendix IX of this part.
(a) The costs outcome from obligations which have been effectively incurred with the non-Federal entity ahead of the effective date of suspension or termination, are usually not in anticipation of it; and
(one) Any fees when audits necessary by the Single Audit Act and subpart F of this part—haven't been conducted or have been done but not in accordance therewith; and