(a) Bonding fees occur if the HHS awarding company demands assurance against economical reduction to alone or Other folks by cause of the act or default from the non-Federal entity.

(a) Costs of goods or products and services for private use in the non-Federal entity's staff members are unallowable regardless of whether the fee is noted as taxable revenue to the workers.

A computing machine can be a provide In case the acquisition Expense is lower than the lesser from the capitalization amount established by the non-Federal entity for economic assertion reasons or $five,000, regardless of the duration of its helpful daily life. See also Computing products

(2) Offer the assets and compensate the HHS awarding company. The amount mainly because of the HHS awarding company is going to be calculated by applying the HHS awarding company's share of participation in the price of the initial purchase (and price of any advancements) to the proceeds in the sale following deduction of any genuine and fair advertising and correcting-up charges.

(1) The indirect prices originating in Every Division or company on the governmental unit finishing up Federal awards; and

(A) The technique for establishing the estimates makes reasonable approximations in the action essentially executed;

If licensed by Federal polices or the Federal award, charges incidental to your generation of application income could be deducted from gross income to ascertain application earnings, supplied these prices have not been charged into the Federal award.

(a) To assure that expenditures are appropriate and in accordance With all the terms and conditions from the Federal award and approved challenge budgets, the annual and final fiscal studies or vouchers requesting payment underneath the agreements have to incorporate a certification, signed by an Formal who is approved to lawfully bind the non-Federal entity, which reads as follows: “By signing this report, I certify to the best of my know-how and perception that the report is accurate, full, and precise, and the expenditures, disbursements and cash receipts are with the applications and targets set forth inside the terms and conditions of the Federal award.

A non-Federal entity That could be a condition agency or company of the political subdivision of a point out and its contractors must adjust to part 6002 of your Reliable Waste Disposal Act, as amended by the Source Conservation and Recovery Act. The necessities of Portion 6002 incorporate procuring only merchandise specified in recommendations from the Environmental Security Company (EPA) at 40 CFR aspect 247 that consist of the highest proportion of recovered supplies practicable, consistent with retaining a satisfactory standard of competition, wherever the acquisition price of the item exceeds $10,000 or the worth of the amount obtained during the preceding fiscal year exceeded $10,000; procuring stable squander get more info management services in a very manner that maximizes Vitality and source Restoration; and setting up an affirmative procurement software for procurement of recovered supplies determined inside the EPA suggestions.

(three) Expenses of conducting typical liaison with information media and authorities general public relations officers, on the extent that these kinds of actions are restricted to conversation and liaison necessary to maintain the general public educated on matters of community concern, including notices of funding alternatives, fiscal matters, etcetera.

(one) The kind of protection as well as the extent of protection as well as costs and rates might have been authorized had insurance (like reinsurance) been purchased to protect the risks. However, provision for acknowledged or reasonably approximated self-insured liabilities, which do not turn into payable for more than one 12 months after the provision is manufactured, need to not exceed the discounted existing price of the liability.

(e) Volunteer products and services furnished by 3rd-social gathering Specialist and complex staff, consultants, as well as other skilled and unskilled labor could possibly be counted as Expense sharing or matching In the event the services is an integral and necessary Component of an accredited undertaking or software. Charges for third-social gathering volunteer expert services need to be consistent with Individuals paid for similar get the job done because of the non-Federal entity.

(ii) Measurement of expenditures of abnormal or mass severance fork out by way of an accrual will not likely achieve fairness to both of those parties. Hence, accruals for this intent aren't allowable.

suggests a cost goal that is certainly applied to build up oblique expenses or services center charges that are subsequently allotted to one or more oblique Price tag swimming pools or ultimate cost aims. See also Price tag objective