Apart from grants for investigate, software profits attained by a professional organization will not be accustomed to additional eligible job or application goals except within the SBIR and STTR courses.

Excess amounts paid out during the aggregate because of the Federal Authorities below Federal awards resulting from a noncompliant cost accounting exercise utilized to estimate, accumulate, or report costs have to be credited or refunded, as deemed ideal through the cognizant agency for oblique expenditures.

(2) The costs of central governmental providers distributed throughout the central provider Value allocation plan and not otherwise handled as direct expenses.

(iv) Encompass the two federally assisted and all other pursuits compensated via the non-Federal entity on an integrated foundation, but might include things like the usage of subsidiary documents as defined inside the non-Federal entity's composed coverage;

A cost is reasonable if, in its mother nature and amount of money, it doesn't exceed that which might be incurred by a prudent particular person beneath the situations prevailing at the time the choice was designed to incur the associated fee.

(two) The effects of past audits including if the subrecipient gets a Single Audit in accordance with subpart File, and also the extent to which exactly the same or comparable subaward is audited as a major method;

—Grant Agreements and cooperative agreements —Agreements for loans, loan assures, fascination subsidies and insurance coverage

(a) To assure that expenditures are suitable As well as in accordance With all the stipulations of your Federal award and authorised undertaking budgets, the yearly and remaining fiscal reviews or vouchers requesting payment underneath the agreements need to involve a certification, signed by an Formal who is approved to legally bind the non-Federal entity, which reads as follows: “By signing this report, I certify to the most beneficial of my expertise and perception which the report is legitimate, complete, and accurate, and the expenses, disbursements and cash receipts are for the purposes and goals established forth during the stipulations from the Federal award.

A non-Federal entity That may be a point out company or company of a political subdivision of the point out and its contractors ought to comply with part 6002 of the Good Waste Disposal Act, as amended from the Source Conservation and Recovery Act. The requirements of Part 6002 include things like procuring only products specified in guidelines of the Environmental Defense Company (EPA) at forty CFR section 247 that include the highest share of recovered elements practicable, per retaining a satisfactory amount of Opposition, where the acquisition cost of the item exceeds $ten,000 or the worth of the amount acquired throughout the previous fiscal 12 months exceeded $10,000; procuring good squander management products and services in a very method that maximizes website energy and useful resource recovery; and establishing an affirmative procurement application for procurement of recovered resources recognized during the EPA tips.

(one) Severance pay out, also commonly often called dismissal wages, is actually a payment in addition to common salaries and wages, by non-Federal entities to staff whose work is remaining terminated. Expenses of severance pay out are allowable only to your extent that in Every single case, it is needed by:

) System revenue consists of but is just not restricted to money from fees for providers done, the use or rental or real or particular house acquired below Federal awards, the sale of commodities or goods fabricated beneath a Federal award, license costs and royalties on patents and copyrights, and principal and fascination on loans created with Federal award money.

Financial documents, supporting files, statistical data, and all other non-Federal entity information pertinent to some Federal award needs to be retained to get a period of a few yrs through the date of submission of the final expenditure report or, for Federal awards which have been renewed quarterly or every year, from your day on the submission in the quarterly or annual money report, respectively, as documented to the HHS awarding company or move-through entity in the situation of a subrecipient.

(ii) Incidental functions. Incidental functions for which supplemental compensation is allowable under written institutional policy (in a level never to exceed institutional foundation income) needn't be A part of the data described in paragraph (i) of this segment to immediately charge payments of incidental actions, this kind of activities must possibly be precisely delivered for from the Federal award finances or get prior penned acceptance by the HHS awarding agency.

(twelve) Council of governments, if included as being a nonprofit Company less than point out law; and