(three) The HHS awarding company may well not award Federal money support with no assigning it to some method that has been A part of the CFDA as required Within this portion Until you'll find exigent conditions requiring in any other case, for example timing prerequisites imposed by statute.

usually means an award supplied by a pass-by way of entity to some subrecipient for the subrecipient to execute Section of a Federal award obtained via the move-by means of entity.

(two) The costs of central governmental services distributed through the central company Charge allocation prepare instead of normally dealt with as immediate charges.

(three) Idle capacity implies the unused capacity of partly made use of facilities. It's the distinction between:

That part of auto expenditures furnished with the entity that relates to personal use by staff members (which includes transportation to and from do the job) is unallowable as fringe gain or indirect (File&A) charges irrespective of whether the price is claimed as taxable earnings to the workers.

(five) A proposed deal modification alterations the scope of a agreement or raises the agreement total by much more than the Simplified Acquisition Threshold.

), nearly fifty% of salaries and fees specifically attributable to managing and operating Federal systems from the Main government and their workers may be A part of the oblique Charge calculation without the need of documentation.

each and every two yrs or every 3 yrs, not to exceed a five-12 months reporting time period; or an HHS awarding company or pass-by means of entity may perhaps need yearly reporting for the main three yrs of the Federal award and thereafter demand reporting just about every five years).

(h) When requesting acceptance for spending budget revisions, the recipient need to use precisely the same structure for funds facts that was used in the application, unless the HHS awarding agency suggests a letter of ask for suffices.

(2) When an applicant or recipient provides a record of failure to comply with the overall or precise conditions and terms of the Federal award;

(b) Gains and losses from more info your disposition of depreciable house ought to not be regarded as being a independent credit score or cost underneath the subsequent conditions:

(3) Funds expenditures for advancements to land, buildings, or tools which materially enhance their worth or beneficial daily life are unallowable as being a immediate Price apart from While using the prior penned approval with the HHS awarding company, or move-via entity.

(one) The pinnacle of your HHS awarding company that made the award or subordinate official with correct delegated authority from the Head, including the Head of your Regional Workplace on the HHS awarding company that built the award; or

signifies the price of the asset including the Price to ready the asset for its intended use. Acquisition Value for products, by way of example, signifies The web invoice price of the equipment, such as the expense of any modifications, attachments, equipment, or auxiliary apparatus essential to make it usable for the intent for which it can be obtained.