As a result of varied attributes and accounting methods of nonprofit companies, it can be not possible to specify the kinds of Price which may be labeled as indirect (File&A) cost in all circumstances. Identification that has a Federal award rather than the nature of the goods and expert services concerned would be the deciding Consider distinguishing immediate from indirect (File&A) prices of Federal awards.
(ii) Staff and professional medical information and similar information the disclosure of which might represent a Evidently unwarranted invasion of private privateness, for instance data that would be accustomed to detect a certain human being inside of a study research.
as a result of unit Price tag facts). The recipient's efficiency need to be calculated in a way that may help the HHS awarding company as well as other non-Federal entities to enhance software outcomes, share lessons discovered, and distribute the adoption of promising practices. The HHS awarding company ought to supply recipients with very clear functionality aims, indicators, and milestones as explained in § 75.
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(three) The non-Federal entity should certify in producing on the HHS awarding company or go-by means of entity at the end of the Federal award which the venture or activity was concluded or the level of hard work was expended.
each two several years or each and every three years, not to exceed a 5-year reporting period of time; or an HHS awarding company or move-by means of entity might involve once-a-year reporting for the primary three decades of a Federal award and thereafter have to have reporting every single five years).
indicates facts that may be employed to tell apart or trace someone's identity, both by itself or when coupled with other personalized or determining information and facts that is joined or linkable to a specific particular person. Some data that may be considered to be PII is accessible in public resources for instance phone publications, community Websites, and College listings. This kind of information is thought to be General public PII and incorporates, for example, to start with and very last name, handle, operate telephone range, e-mail handle, dwelling telephone selection, and typical educational qualifications.
The HHS awarding agency may possibly include with Just about every Federal award any stipulations necessary to communicate requirements that happen to be Along with the necessities outlined during the HHS awarding agency's common terms and conditions.
For construction or facility enhancement contracts or subcontracts exceeding click here the Simplified Acquisition Threshold, the HHS awarding company or go-by way of entity could acknowledge the bonding policy and necessities from the non-Federal entity furnished that the HHS awarding agency or go-via entity has made a resolve the Federal curiosity is sufficiently secured. If this kind of dedication has not been designed, the bare minimum requirements needs to be as follows:
A price is sensible if, in its mother nature and sum, it does not exceed that which might be incurred by a prudent person underneath the situation prevailing at some time the choice was built to incur the expense.
(1) Fees that are unallowable under other sections of these ideas need to not be allowable under this part exclusively on The premise that they represent personnel compensation.
) Method earnings contains but is not really limited to earnings from expenses for companies performed, the use or rental or real or personal property obtained below Federal awards, the sale of commodities or objects fabricated underneath a Federal award, license service fees and royalties on patents and copyrights, and principal and desire on financial loans manufactured with Federal award money.
(2) The final results of previous audits like if the subrecipient gets a Single Audit in accordance with subpart F, along with the extent to which the same or comparable subaward has become audited as An important program;
indicates charges incurred for a standard or joint purpose benefitting multiple Price tag aim, rather than commonly assignable to the expense aims precisely benefitted, without having effort disproportionate to the results realized. To facilitate equitable distribution of oblique costs to the fee aims served, it might be needed to determine quite a few swimming pools of indirect (File&A) expenses.