( c ) What’s needed to Izmir in Turkey marriage agency own invention and submission out of costs allowance plans (to possess main service will cost you and you can social direction applications) and you will secondary rates rate proposals are found in appendices V, VI and VII to this region.
Interagency services.
The price of functions available with you to institution to another within the fresh political unit consist of allowable head will cost you of your own services and additionally an expert-ranked share from secondary will set you back. A simple indirect rates allocation equivalent to 10% of head income and you can salary price of offering the services (excluding overtime, move premiums, and you will perimeter masters) can be utilized as opposed to choosing the real secondary costs of the solution. These types of services dont include centralized qualities utilized in main service prices allowance plans just like the discussed inside the Appendix V to help you Area 2 hundred.
Costs incurred of the states and you can local governing bodies.
Can cost you sustained or paid back because of the your state otherwise state to the part of their IHEs getting fringe benefit software, such your retirement can cost you and you may FICA and any other will cost you specifically obtain for, along with lead benefit to, brand new IHEs, is actually allowable can cost you of these IHEs even when such will set you back was filed in the bookkeeping ideas of your organizations, at the mercy of another:
( b ) The expenses try properly backed by acknowledged prices allocation arrangements during the conformity with applicable Federal cost-accounting principles within this area; and you may
( a great ) An enthusiastic IHE one to discovered an aggregate total $50 mil or more during the Government awards and tool subject to this subpart (given that specified for the ) in most recently completed fiscal 12 months need to follow the fresh Cost-accounting Standards Board’s cost accounting requirements located at 48 CFR , , , and you will . CAS-safeguarded contracts and you can subcontracts granted on IHEs is actually subject to brand new wider selection of Cas requirements on forty eight CFR 9900 thanks to 9999 and you will forty eight CFR part 31 (Far Part 31).
( b ) Revelation statement. A keen IHE you to definitely get an enthusiastic aggregate overall $50 million or more inside the Federal honors and you can products susceptible to it subpart (while the specified inside the ) throughout the their of late complete fiscal year must divulge its pricing bookkeeping strategies of the submitting a beneficial Revelation Report (DS-2), that is recreated into the Appendix III in order to Region 2 hundred. To your acceptance of your own cognizant agencies to own indirect can cost you, an enthusiastic IHE may meet up with the DS-2 distribution by the entry the new DS-2 each business tool you to definitely gotten $50 billion or even more within the Government honors and tools.
( 1 ) This new DS-dos have to be published to this new aware institution to own secondary will set you back which have a copy towards IHE’s aware agencies for review. The initial DS-dos and news into the DS-2 have to be recorded inside coordination on IHE’s secondary (F&A) speed suggestion, except if an early on submission are requested by the cognizant institution for indirect can cost you. IHEs with Cas de figure-secured contracts or subcontracts fulfilling this new dollars threshold for the forty-eight CFR -1(f) need certainly to submit its first DS-dos otherwise revisions zero after than ahead of the prize out-of a Cas-covered bargain or delegate.
( 2 ) A keen IHE need care for an accurate DS-dos and you may conform to revealed cost accounting techniques. An IHE have to document amendments to the DS-dos to your cognizant service having secondary can cost you ahead of an expose routine are made into conform to a unique otherwise modified simple, otherwise when a practice is actually changed with other causes. An IHE could possibly get go-ahead which have applying the alteration shortly after this has notified the Federal cognizant service having indirect will set you back. If the alter is short for a variation regarding dos CFR area 200, the change might require recognition by the Government cognizant institution getting indirect will cost you, relative to (b). Amendments from an effective DS-dos is registered any moment. Resubmission away from a complete, upgraded DS-dos was disappointed but whenever there are comprehensive changes so you’re able to shared techniques.
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