( c ) The prerequisites having advancement and submitting away from costs allocation agreements (getting main service costs and societal assistance software) and you may indirect costs rate proposals is found in appendices V, VI and VII to that part.
Interagency services.
The cost of features available with you to company to some other inside the political device are priced between allowable direct costs of one’s services plus a pro-rated display out of indirect will cost you. A simple secondary prices allotment equal to 10 % of your own direct income and you can wage cost of offering the solution (leaving out overtime, change advanced, and perimeter benefits) may be used instead of deciding the actual secondary will set you back of your own services. These types of services do not include centralized properties used in main provider prices allocation plans once the discussed within the Appendix V so you’re able to Part 2 hundred.
Costs incurred because of the claims and you may local governing bodies.
Will cost you sustained otherwise repaid from the a state otherwise state for the account of its IHEs getting fringe benefit apps, for example pension can cost you and you will FICA and any other costs specifically sustained on behalf of, plus head benefit to, the brand new IHEs, are deductible costs of such IHEs whether or not such will cost you is submitted from the bookkeeping ideas of the organizations, at the mercy of the next:
( b ) The costs was safely backed by recognized pricing allowance preparations during the accordance that have applicable Federal cost accounting principles contained in this area; and you may
( a beneficial ) An enthusiastic IHE that found an enthusiastic aggregate complete $50 million or higher within the Federal prizes and you may products subject to which subpart (as the given inside ) within its of late complete financial year must conform to the newest Cost-accounting Conditions Board’s cost-accounting standards located at 48 CFR , , , and you can . CAS-secured contracts and you can subcontracts granted into the IHEs is actually subject to the brand new greater variety of Cas conditions within forty eight CFR 9900 by way of 9999 and you may forty-eight CFR region 29 (Far Area 30).
( b ) Disclosure report. An enthusiastic IHE one obtains an aggregate overall $50 billion or more when you look at the Government awards and you can devices at the mercy of that it subpart (once the specified into the ) during its of late finished fiscal year have to divulge their cost accounting practices because of the processing a great Revelation Declaration (DS-2), which is recreated during the Appendix III in order to Region two hundred. To the recognition of your cognizant agencies to have indirect will cost you, an IHE get meet with the DS-dos distribution by the distribution the latest DS-2 for every single company equipment you to acquired $fifty billion or even more into the Federal honours and you will tool.
( step 1 ) Brand new DS-2 need to be published to the cognizant agency to have indirect will cost you which have a duplicate towards the IHE’s cognizant institution to possess audit. The first DS-dos and you can posts into DS-2 should be submitted for the control into IHE’s indirect (F&A) rate offer, except if https://kissbridesdate.com/tr/filtre/katolik-tek-kadinlar/ an earlier submitting was asked of the cognizant agencies to possess secondary costs. IHEs having Cas-secured deals or subcontracts fulfilling this new money endurance for the forty eight CFR -1(f) have to complete their first DS-dos or revisions no later on than before the award out-of an excellent Cas-safeguarded package otherwise subcontract.
( 2 ) An IHE must maintain an accurate DS-2 and you will follow disclosed cost-accounting methods. An IHE need to file amendments to your DS-dos to your aware agency having indirect costs in advance of a disclosed practice getting changed to conform to a different sort of otherwise changed basic, otherwise whenever a practice try altered with other causes. An enthusiastic IHE get go-ahead having implementing the change after this has informed the latest Federal cognizant institution to possess secondary will set you back. Should your changes is short for a variation out of 2 CFR part 2 hundred, the change may need recognition by the Government aware institution to own secondary will cost you, according to (b). Amendments out-of a great DS-2 could be recorded any moment. Resubmission out-of a whole, updated DS-dos was discouraged but when there will be extensive alter in order to disclosed methods.
