(e) The HHS awarding company may possibly, at its alternative, restrict the transfer of money amid direct Expense categories or courses, functions and pursuits for Federal awards in which the Federal share in the undertaking exceeds the Simplified Acquisition Threshold as well as cumulative degree of these transfers exceeds or is expected to exceed ten p.c of the total price range as final permitted via the HHS awarding company.
(b) Should the HHS awarding agency has no further will need for that property, it will have to declare the residence excessive and report it for disposal to the suitable Federal disposal authority, Until the HHS awarding agency has statutory authority to dispose of the residence by substitute approaches (
estimates decided before the products and services are carried out) by itself tend not to qualify as support for rates to Federal awards, but could possibly be used for interim accounting needs, provided that:
(iv) Encompass the two federally assisted and all other things to do compensated because of the non-Federal entity on an integrated basis, but may involve the usage of subsidiary information as defined during the non-Federal entity's published coverage;
(2) A Actual physical stock of your assets has to be taken and the outcome reconciled Together with the residence data not less than as soon as each and every two yrs.
(2) The results of previous audits including whether the subrecipient gets one Audit in accordance with subpart File, and also the extent to which exactly the same or comparable subaward continues to be audited as A significant plan;
The expense of fringe Positive aspects in the shape of standard payment paid to workers all through periods of approved absences from the career, like for once-a-year leave, family members-relevant depart, Unwell go away, holiday seasons, court depart, military services depart, administrative go away, as well as other very similar Advantages, are allowable if all of the next criteria are satisfied:
(3) Any additional requirements which the pass-via entity imposes around the subrecipient in order for the pass-through entity to meet its possess duty towards the HHS awarding agency including identification of any required money and effectiveness stories;
The non-Federal entity's contracts will have to incorporate the applicable provisions explained in appendix II to this element.
implies the ending of a Federal award, in complete or partially at any time previous to the planned conclusion of period of general performance.
(2) The time period “direct loan obligation” means a binding agreement by a Federal awarding agency for making a direct loan when specified conditions are fulfilled with the borrower.
(d) The appliance of those Charge concepts should require no sizeable variations in The inner accounting procedures and techniques on the non-Federal entity. On the other hand, the accounting techniques on the non-Federal entity have to be in keeping with these Charge rules and assist the accumulation of fees as necessary from the principles, and should supply for suitable documentation to assist costs charged towards the Federal award.
(i) Be supported by a process of internal Management which supplies reasonable assurance that the charges are precise, allowable, and properly read more allocated;
(one) Products should be used by the non-Federal entity in This system or undertaking for which it had been acquired given that needed, whether or not the job or application continues to become supported through the Federal award, along with the non-Federal entity ought to not encumber the property with out prior approval from the HHS awarding agency.