( 2 ) Getting characteristics and you can suggestions to help you users, legislative or management regulators, or perhaps the personal. Pick in addition to and you will .
( 5 ) Maintenance, defense, and you may resource out-of special finance perhaps not found in procedure of non-Federal organization. Come across in addition to .
( six ) Management regarding class professionals on the part of professionals or customers, and additionally lifetime and you may health insurance coverage, annuity or old age plans, and you will educational funding. Pick as well as .
Indirect (F&A) costs.
( b ) Diversity out-of nonprofit organizations. By varied qualities and you may accounting techniques out-of nonprofit organizations, that isn’t you’ll be able to so you can specify the types of rates which could be classified as the secondary (F&A) costs in every items. Identification that have a national award instead of the characteristics of one’s products or services with it is the determining cause for identifying lead of secondary (F&A) costs out of Government awards. However, typical examples of indirect (F&A) costs for the majority nonprofit organizations ent, the expenses from functioning and you may maintaining facilities, and you will general management and general expenditures, such as the salaries and expenses away from manager officers, teams government, and you may accounting.
( step one ) The latest discussed cost must be approved because of the the Government awarding companies. A national awarding department may use a speed not the same as the discussed price having a class out-of Government prizes or a single Government award as long as required by Government statute or control, otherwise when approved by a national awarding service direct otherwise outsource considering documented excuse as discussed during the section (c)(3) of this point.
( step three ) The brand new Federal awarding institution need to implement, and come up with in public offered, new formula, strategies and you can standard s will abide by to seek and you will validate deviations regarding negotiated pricing.
When the chosen, this methods just after decided to go with can be used consistently for everybody Federal prizes up to instance go out as the a non-Federal organization chooses to discuss having a speed, that the non-Government entity will get affect create any time
( 4 ) As needed less than , brand new Government awarding department have to use in the see from investment options the fresh procedures based on indirect cost speed reimbursement, matching, otherwise costs express because the recognized under section (e)(1) of this point. As the compatible, the fresh Federal service is make use of dialogue of these formula towards the Government awarding agencies outreach things that have non-Federal agencies prior to the send out of an alerts away from investment opportunity.
( e ) Requirements to have creativity and you may entry off secondary (F&A) pricing rates proposals and value allocation plans was found in Appendices III-VII and Appendix IX below:
( f ) As well as the procedures in depth regarding appendices when you look at the paragraph (e) with the part, one non-Federal organization without a recent discussed (as well as provisional) rates, with the exception of the individuals non-Government agencies described inside appendix VII to this area, part D.step 1.b, could possibly get elect to charge a de minimis rates regarding ten% out of changed total lead will cost you (MTDC) which are used forever. No papers is required to justify the new ten% de minimis secondary cost price. Just like the explained within sexy Arden girl the , will set you back have to be constantly billed given that possibly secondary or direct can cost you, but could not double energized or inconsistently charged because each other.
( grams ) People non-Government entity having a current federally-negotiated indirect pricing rate can get apply for a single-time expansion of one’s rates in that arrangement to possess a period of time all the way to several years. If an extension try granted the newest non-Government organization might not demand a speed opinion till the expansion several months finishes. At the end of new 4-season extension, new non-Federal organization need certainly to re-apply to negotiate an increase. After that one-date extensions (doing couple of years) are permitted if the a renegotiation is carried out anywhere between each expansion consult.
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