(a) Every point out will have to expend and account to the Federal award in accordance with point out rules and treatments for expending and accounting with the point out's personal cash. Additionally, the state's and the opposite non- Federal entity's financial management systems, including documents documenting compliance with Federal statutes, restrictions, as well as the conditions and terms of your Federal award, must be sufficient to permit the preparation of reviews expected by typical and system-specific terms and conditions; as well as the tracing of money to a volume of expenditures suitable to ascertain that such funds are applied based on the Federal statutes, restrictions, along with the stipulations of your Federal award. See also § 75.450.
(l) The type of procuring devices employed must be determined by the recipient but shall be appropriate for the particular procurement and for endorsing the best fascination of This system or task included.
(2) Expenses of insurance policy over the lives of trustees, officers, or other staff members holding positions of similar obligation are allowable only on the extent the insurance represents supplemental compensation. The prices of this kind of insurance policy if the non-Federal entity is named as beneficiary are unallowable.
(b) It truly is permissible for contingency amounts besides All those excluded in paragraph (a) of the area to get explicitly A part of price range estimates, to your extent They're important to improve the precision of People estimates. Amounts have to be estimated utilizing broadly-acknowledged Expense estimating methodologies, specified in the funds documentation of your Federal award, and accepted via the HHS awarding company.
(4) No other prior acceptance demands for spending plan revisions may be imposed Except an exception has become approved by OMB.
(b) The non-Federal entity is required to help make opinions of regional forex gains to find out the need For extra federal funding ahead of the expiration day with the Federal award. Subsequent adjustments for forex will increase may be allowable only if the non-Federal entity gives the HHS awarding agency with ample resource documentation from a frequently utilised resource in result at the time the cost was built, and to the extent that enough Federal money are available.
The HHS awarding agency must request transfer of selected records to its custody with the non-Federal entity when it decides that the documents have extensive-expression retention worth.
For competitive grants and cooperative agreements, the HHS awarding agency should announce distinct funding prospects by providing the next data inside of a community see:
(d) Choose prompt action when scenarios of noncompliance are identified including noncompliance discovered in audit conclusions.
(one) Severance pay, also usually often called dismissal wages, is often a payment Together with standard salaries and wages, by non-Federal entities to workers whose work is currently being terminated. Prices of severance spend are allowable only for the extent that in Each individual scenario, it is necessary by:
The HHS awarding company or go-as a result of entity ought to demand a non-Federal entity to submit reports no less than website every year over the status of serious residence where the Federal Governing administration retains an curiosity, Until the Federal interest in the true residence extends 15 a long time or lengthier.
The total expense of a Federal award may be the sum on the allowable immediate and allocable oblique charges much less any relevant credits.
(3) Expenditures allowed for organization interruption or other very similar insurance coverage will have to exclude protection of administration service fees.
usually means the cost of the asset including the Expense to ready the asset for its intended use. Acquisition Expense for products, one example is, usually means the net invoice price of the products, such as the expense of any modifications, attachments, extras, or auxiliary equipment required to ensure it is usable for your purpose for which it really is obtained.