(a) The recipient or subrecipient will have to carry out a price or rate Evaluation For each and every procurement transaction, which includes agreement modifications, in excess of your simplified acquisition threshold. The tactic and degree of research executed rely on the info bordering The actual procurement transaction.
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(d) Be accorded reliable procedure. For instance, a price should not be assigned to some Federal award as a direct cost if almost every other Price tag incurred for the same function in like conditions has actually been allocated into the Federal award as an oblique Price tag.
(4) Telecommunications or movie surveillance gear or services generated or supplied by an entity the Secretary of Protection, in session with the Director in the National Intelligence or maybe the Director from the Federal Bureau of Investigation, moderately thinks to generally be an entity owned or controlled by, or otherwise connected to, the government of a coated foreign nation;
indicates tangible individual home (which include info engineering techniques) using a helpful lifetime of multiple calendar year and also a for each-unit acquisition cost that equals or exceeds the lesser in the capitalization stage established by the recipient or subrecipient for fiscal assertion reasons, or $ten,000.
(ii) Trade techniques, business details, supplies essential to be held private by a researcher right up until These are check here revealed, or very similar info which is secured below legislation; and
(2) Insurance coverage charges to the lives of trustees, officers, or other workers Keeping positions of similar obligation are allowable only to the extent the insurance represents added compensation.
(b) When establishing efficiency reporting frequency and written content, the Federal company need to contemplate what info will be important to measure the receiver's progress, to detect promising techniques of recipients, and Develop the proof on which the Federal company can make plan and performance choices.
Reports and findings from audits done under subpart F or maybe the experiences and results of another out there audits, if relevant; and
(a) Voluntary fully commited Price sharing will not be expected beneath Federal exploration grants. The Federal company may well not use voluntary fully commited Price sharing as a factor through the benefit review of programs or proposals for Federal exploration grants Unless of course licensed by Federal statutes or agency laws and specified in the observe of funding possibility.
(4) If a recipient or subrecipient establishes or converts to an actuarial cost strategy and resources PRHP costs in accordance with this process, the initial unfunded legal responsibility attributable to prior decades is allowable if amortized more than a duration of yrs in accordance with GAAP, or, if no this sort of GAAP period exists, over a interval negotiated While using the cognizant agency for oblique prices.
The recipient and subrecipient should keep all Federal award documents for three several years within the day of submission of their remaining fiscal report. For awards which might be renewed quarterly or per year, the recipient and subrecipient ought to keep documents for three yrs with the date of submission in their quarterly or yearly monetary report, respectively.
(v) Payments for unfunded pension charges must be billed in accordance Using the allocation rules of this subpart. Particularly, the receiver or subrecipient may well not cost unfunded pension expenditures directly to a Federal award if All those unfunded pension charges are certainly not allocable to that award.
Compensation for personal expert services includes all remuneration, paid out now or accrued, for products and services of workers rendered in the course of the period of functionality beneath the Federal award, which includes although not essentially restricted to wages and salaries.