( 2 ) Taking attributes and advice to users, legislative otherwise management authorities, and/or societal. Come across and additionally §§ and you can .
( 5 ) Maintenance, coverage, and resource of special funds maybe not used in procedure of your own non-Government organization. Look for along with § .
( six ) Management out of class experts on the behalf of members or website subscribers, and additionally lifetime and you can health insurance rates, annuity otherwise advancing years preparations, and you will financial aid. Discover including § .
§ Indirect (F&A) will cost you.
( b ) Range out of nonprofit communities. Of the diverse services and you will accounting techniques regarding nonprofit teams, this isn’t you are able to so you can establish the types of costs and therefore is generally categorized as the indirect (F&A) prices in most activities. Identity having a federal award rather than the characteristics of the goods and services inside it is the determining cause for pinpointing lead out-of secondary (F&A) can cost you out of Federal honors. Yet not, typical types of secondary (F&A) costs for almost all nonprofit organizations ent, the costs of doing work and you will maintaining organization, and general management and you can general costs, such as the salaries and costs off professional officers, staff management, and you may accounting.
( 1 ) The new discussed cost must be recognized because of the all Federal awarding providers. A federal awarding company are able to use a speed different from the fresh new negotiated speed getting a category of Federal honours or just one Government honor on condition that required by Government statute or controls, or when approved by a federal awarding agency head otherwise outsource considering documented excuse once the demonstrated when you look at the part (c)(3) regarding the point.
( step 3 ) The latest Federal awarding agency need certainly to pertain, and come up with publicly offered, new regulations, actions and you will general s will follow to seek and you may validate deviations off discussed costs.
In the event the selected, that it methodology after select must be used continuously for everyone Government awards up to including time given that a low-Government entity chooses to negotiate getting a rate, that non-Federal entity get connect with carry out when
( cuatro ) As required around § , this new Government awarding company need to use in the see off financial support possibility the new principles relating to secondary rates price compensation, complimentary, otherwise rates share because acknowledged below section (e)(1) for the point. Because suitable, this new Government department is make use of dialogue of those guidelines on the Government awarding service outreach facts having low-Government agencies before the post from a notification out of financing chance.
( elizabeth ) Standards to own invention and submitting off secondary (F&A) prices rate proposals and value allocation agreements try present in Appendices III-VII and you will Appendix IX as follows:
( f ) In addition to the steps in depth from the appendices within the paragraph (e) of this area, one low-Federal organization without a recent discussed (in addition to provisional) rates, apart from those individuals low-Federal agencies demonstrated for the appendix VII compared to that part, section D.step 1.b, get elect to costs a beneficial de minimis speed away from 10% out-of altered overall lead can cost you (MTDC) that can be put forever. No documentation is needed to validate the fresh 10% de minimis secondary rates price. Given that demonstrated otoДЌki usluga za upoznavanje dame within the § , will set you back have to be consistently energized while the sometimes indirect or head can cost you, but could never be double recharged or inconsistently billed while the one another.
( grams ) One low-Federal organization that a recently available federally-discussed secondary prices price will get apply for a one-go out expansion of your cost because arrangement to have a time all the way to several years. In the event that an expansion are supplied this new non-Federal organization may well not request a rate review through to the expansion period stops. At the end of the latest cuatro-year expansion, the newest non-Federal entity need certainly to re also-connect with negotiate a speeds. Subsequent one to-go out extensions (as much as several years) are allowed in the event the a good renegotiation is done anywhere between for every single expansion consult.