(1) Learns that any of that information and facts is erroneous, the HHS awarding company should correct the knowledge during the program in just a few business times;
(a) Charges of products or companies for private use of your non-Federal entity's workforce are unallowable regardless of whether the price is reported as taxable revenue to the staff.
(ii) An insurance provider or trustee to keep up a trust fund or reserve for the only real intent of providing write-up-retirement benefits to retirees and various beneficiaries.
(b) It can be permissible for contingency amounts besides People excluded in paragraph (a) of the area to get explicitly included in finances estimates, towards the extent They're important to improve the precision of Individuals estimates. Quantities has to be believed utilizing broadly-approved Price tag estimating methodologies, specified in the spending plan documentation from the Federal award, and acknowledged with the HHS awarding company.
(1) The indirect charges originating in Each individual Division or company of the governmental unit carrying out Federal awards; and
(two) The outcomes of prior audits including whether the subrecipient receives a Single Audit in accordance with subpart F, along with the extent to which precisely the same or very similar subaward has been audited as a major application;
Subparts B by D of this aspect established forth the uniform administrative demands for grant and cooperative agreements, like the requirements for HHS awarding check here agency administration of Federal grant systems before the Federal award has been designed, and the requirements HHS awarding companies may impose on non-Federal entities during the Federal award.
each two decades or every single three decades, to not exceed a five-12 months reporting time period; or an HHS awarding company or move-as a result of entity may possibly need once-a-year reporting for the primary a few decades of the Federal award and thereafter need reporting each individual five years).
(1) The right of your HHS awarding company or go-via entity to disallow expenditures and Get well cash on the basis of the later on audit or other evaluation.
An IHE that gets mixture Federal awards totaling $50 million or maybe more topic to this section all through its most just lately completed fiscal calendar year need to disclose their Price tag accounting procedures by filing a Disclosure Assertion (DS-two), that is reproduced in appendix III to aspect 75.
(ii) The invitation for bids, that will involve any specs and pertinent attachments, must determine the things or services to ensure that the bidder to properly answer;
The HHS awarding agency or pass-as a result of entity will near-out the Federal award when it decides that all applicable administrative steps and all required work on the Federal award have already been finished from the non-Federal entity.
(five) The unamortized part of any gear written off on account of a adjust in capitalization levels can be recovered by continuing to claim the or else allowable depreciation on the gear, or by amortizing the amount to become written off about a duration of yrs negotiated with the Federal cognizant agency for indirect cost.
(e) In examining, negotiating and approving cost allocation ideas or indirect Value proposals, the cognizant company for oblique expenditures should really commonly guarantee which the non-Federal entity is implementing these Price tag accounting principles on a constant basis during their evaluation and negotiation of indirect Price proposals.