(two) Fringe Added benefits in the form of tuition or remission of tuition for unique workforce not employed by IHEs are restricted to the tax-free of charge sum authorized for every segment 127 of the Internal Income Code as amended.
(2) Good quality of administration devices and talent to satisfy the management requirements prescribed Within this element;
The HHS awarding company could include a provision on bonding, insurance plan, or the two in the subsequent situations:
(b) It really is permissible for contingency amounts apart from These excluded in paragraph (a) of this section to become explicitly included in budget estimates, to the extent These are needed to Enhance the precision of People estimates. Quantities needs to be believed applying broadly-recognized cost estimating methodologies, specified in the finances documentation in the Federal award, and accepted because of the HHS awarding company.
(three) Announcement Style (if the funding opportunity would be the Original announcement of the funding opportunity or possibly a modification of a Beforehand introduced option);
(five) Where by the depreciation system is launched to replace the use allowance technique, depreciation should be computed as If your asset had been depreciated around its entire everyday living (
(2) A non-public nongovernmental Group situated in a country apart from America that solicits and receives cash contributions from most of the people;
In Every system, the State will involve an assurance which the Condition will adjust to all relevant Federal statutes and rules in effect with regard to the periods for which it receives grant funding. For this assurance together with other assurances expected On this prepare, the Condition may well:
(i) When a non-Federal entity employs the cash foundation of accounting, the cost of leave is identified from the interval the depart is taken and paid for. Payments for unused leave when an staff retires or terminates employment are allowable in the year of payment.
(f) Indirect Price price proposals and value allocations designs. This paragraph applies to the next varieties of files and their supporting data: Oblique get more info Price tag price computations or proposals, Expense allocation plans, and any very similar accounting computations of the rate at which a selected team of prices is chargeable (like Personal computer use chargeback prices or composite fringe reward costs).
(2) The time period “immediate loan obligation” means a binding settlement by a Federal awarding company to help make a immediate loan when specified disorders are fulfilled via the borrower.
(three) Money expenditures for improvements to land, properties, or devices which materially enhance their price or valuable life are unallowable like a immediate Price besides While using the prior created approval with the HHS awarding agency, or move-by way of entity.
(2) The prices are correctly supported by accepted Price allocation plans in accordance with relevant Federal Value accounting ideas; and
(1) Salaries and charges of the Office environment in the Governor of a point out or even the chief government of a local government or perhaps the chief govt of the Indian tribe;