(one) Putting competent modest and minority firms and women's organization enterprises on solicitation lists;
(1) Is used to enter right into a marriage the principal intent of which can be to transfer something of price from the Federal awarding agency or go-via entity for the non-Federal entity to carry out a community purpose authorized by a law of America (see 31 U.
(2) An IHE is to blame for maintaining an precise DS-2 and complying with disclosed Price accounting techniques. An IHE should file amendments to your DS-two into the cognizant agency for indirect charges six months beforehand of a disclosed follow being changed to comply with a fresh or modified typical, or every time a practice is altered for other causes.
(b) If applicable, the HHS awarding agency might notify applicants and recipients that they do not need to have to deliver selected information and facts in any other case expected through the appropriate information and facts selection.
suggests tangible private property (which include data engineering methods) having a practical lifetime of multiple yr along with a for every-device acquisition Charge which equals or exceeds the lesser of the capitalization amount recognized from the non-Federal entity for financial statement uses, or $five,000.
(ii) The accrual basis could possibly be only applied for those kinds of leave for which a legal responsibility as defined by GAAP exists when the go away is attained. Every time a non-Federal entity takes advantage of the accrual basis of accounting, allowable leave expenses are definitely the lesser of the quantity accrued or funded.
The expense of fringe Rewards in the form of normal compensation paid to staff through periods of licensed absences from your task, which include for annual depart, loved ones-similar leave, sick leave, holiday seasons, court docket leave, military services go away, administrative go away, along with other equivalent Rewards, are allowable if all of the following criteria are met:
(five) A requirement which the subrecipient allow the go-via entity and auditors to get access to the subrecipient's documents and monetary statements as essential for the go-through entity to satisfy the necessities of this part; and
(2) The depreciation approach accustomed to charge the price of an asset (or group of belongings) to accounting intervals need to mirror the pattern of intake on the asset for the duration of its useful daily life. From the get more info absence of distinct proof indicating which the predicted usage in the asset is going to be substantially better from the early parts than within the later parts of its helpful daily life, the straight-line method must be presumed to be the appropriate technique.
(one) The non-Federal entity should be paid ahead of time, delivered it maintains or demonstrates the willingness to keep up both of those written procedures that minimize the time elapsing between the transfer of money and disbursement through the non-Federal entity, and fiscal administration devices that meet up with the requirements for fund Regulate and accountability as proven With this part. Advance payments into a non-Federal entity need to be restricted to the minimum amounts essential and be timed to get in accordance with the actual, fast cash specifications from the non-Federal entity in finishing up the objective of the accepted application or undertaking.
(4) In case the non-Federal entity are unable to meet the factors for progress payments plus the HHS awarding agency or go-via entity has decided that reimbursement is not feasible because the non-Federal entity lacks sufficient Functioning cash, the HHS awarding agency or go-as a result of entity might give cash over a Doing work funds progress basis. Underneath this process, the HHS awarding agency or go-through entity need to progress cash payments to your non-Federal entity to cover its estimated disbursement desires for an First interval generally geared for the non-Federal entity's disbursing cycle.
implies a grouping of intently relevant courses that share popular compliance requirements. The kinds of clusters of applications are investigate and progress (R&D), student financial support (SFA), as well as other clusters. “Other clusters” are as described by OMB in the compliance complement or as specified by a point out for Federal awards the point out gives to its subrecipients that meet the definition of a cluster of packages.
Alterations from one particular compliant Value accounting follow to another compliant practice which have been accredited from the cognizant agency for indirect expenditures could involve Value adjustments Should the modify has a material effect on Federal awards and also the adjustments are considered correct because of the cognizant company for oblique fees.
means a procedure, applied by a non-Federal entity, intended to deliver affordable assurance regarding the achievement of goals in the subsequent groups: