Title 36: Parks, Forests, and Public Property List of Subjects revised as of January 4, 2021. Content in the NPG from Subchapters previously designated as C—Notice of Federal Awards and D—Terms and Conditions of Federal Awards was reorganized to provide more streamlined guidance on information that is required to be provided to a non-Federal entity upon receipt of a Federal award. The library expense category should also include the fringe benefits applicable to the salaries and wages included therein, an appropriate share of general administration and general expense, operation and maintenance expense, and depreciation. For example, if a Federal awarding agency chooses to address performance goals in the announcement, it might do so in the funding opportunity description, the application content, or the reporting requirements. (See also § 200.79 Personally Identifiable Information (PII)). Where appropriate, instances identified must be related to the universe and the number of cases examined and be quantified in terms of dollar value. If a provisional rate is not replaced by a predetermined or fixed rate prior to the end of the institution's fiscal year, a final rate will be established and upward or downward adjustments will be made based on the actual allowable costs incurred for the period involved. Each document posted on the site includes a link to the (d) In addition to this review, the Federal awarding agency must comply with the guidelines on governmentwide suspension and debarment in 2 CFR Part 180, and must require non-Federal entities to comply with these provisions. (c) Use of judgment in making determination. The COFAR recommended this provision remain as proposed. Widespread idle capacity throughout an entire facility or among a group of assets having substantially the same function may be considered idle facilities. Other Submission Requirements— Required. (2) Are unallowable because they are not allocable to the Federal award(s), must be adjusted, or a refund must be made, in accordance with the requirements of this section. (2) Reimbursement to the employee is in accordance with an established written policy consistently followed by the employer. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (6) Whether the service can be performed more economically by direct employment rather than contracting. The heading of chapter II is revised to read as set forth above. This could include evidence of compliance with requirements relating to human subjects or information needed to comply with the National Environmental Policy Act (NEPA) (42 U.S.C. Federal awarding agency means the Federal agency that provides a Federal award directly to a non-Federal entity. (4) Effective control over, and accountability for, all funds, property, and other assets. (2) Travel costs for dependents are unallowable, except for travel of duration of six months or more with prior approval of the Federal awarding agency. (a) Program-specific audit guide available. Each grouping should constitute a pool of expenses that are of like character in terms of the functions they benefit and in terms of the allocation base which best measures the relative benefits provided to each function. The language in this section is based on the supplementary information provided in the purpose section of the Final Notice of the Real Property Status Report (RPSR) form SF-429 available at 75 FR 56540 published September 16, 2010. While most commenters were in favor of the proposed reduction of the number of types of compliance requirements in the compliance supplement, many voiced concern about the process that would implement such changes. See also Equipment and Special Purpose Equipment. Except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, non-Federal entity-employee agreement, or an established policy of the non-Federal entity. Public access to Federal award information. Where Federal statutes restrict the reimbursement of certain indirect costs, it may be necessary to develop a special rate for the affected Federal award. (iii) The patent or copyright is considered to be unenforceable. documents in the last year, by the Defense Department The COFAR recommended making this section applicable to all stakeholders. Since a common pool is established for each major function of the institution, a separate indirect (F&A) cost rate would be established for each of the major functions described in Section A.1 under which Federal awards are carried out. (f) Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period. (3) Costs of conducting general liaison with news media and government public relations officers, to the extent that such activities are limited to communication and liaison necessary to keep the public informed on matters of public concern, such as notices of funding opportunities, financial matters, etc. Future updates to the Compliance Supplement will reflect this focus as well. (viii) Support the Federal awarding agency's single audit accountable official's mission. (1) For PRHP financed on a pay-as-you-go method, allowable costs will be limited to those representing actual payments to retirees or their beneficiaries. (a) Required consent by assistance applicants and participants. In addition, the following Federal agencies continue to be responsible for the indicated governmental entities: Department of Health and Human Services—Public assistance and state-wide cost allocation plans for all states (including the District of Columbia and Puerto Rico), Start Printed Page 78687state and local hospitals, libraries and health districts. This reform streamlines the language from eight existing OMB circulars into one consolidated set of guidance in the code of Federal regulations. (4) The impact of Federal awards on the non-Federal entity's business (i.e., what new problems have arisen). As used in this guidance, the term “contractor” includes entities that, in other contexts, may be referred to as “vendors”. (a) General. (e) Consistent with the terms and conditions of the Federal award, the Federal awarding agency or pass-through entity must make a settlement for any upward or downward adjustments to the Federal share of costs after closeout reports are received. Criteria outlined in § 200.403 Factors affecting allowability of costs OMB will periodically review the guidance for effectiveness and will provide assistance interpreting the guidance upon request. In reporting questioned costs, the auditor must include information to provide proper perspective for judging the prevalence and consequences of the questioned costs. (a) The Federal awarding agency must notify the public of Federal programs in the Catalog of Federal Domestic Assistance (CFDA), maintained by the General Services Administration (GSA). These adjustments or refunds are designed to correct the proposals used to establish the rates and do not constitute a reopening of the rate negotiation. Similarly, when this format calls for a type of information to be in a particular section, a Federal awarding agency wishing to address that subject in other sections may elect to repeat the information in those sections or use cross references between the sections (there should be hyperlinks for cross-references in any electronic versions of the announcement). 4. This requirement must still be in effect for the biennial period.Start Printed Page 78664. This includes, but is not limited to, the non-Federal entity's contributed portion by reason of cost-sharing agreements or any under-recoveries through negotiation of flat amounts for indirect (F&A) costs. In some instances (e.g., discretionary research awards), this may be limited to the requirement to submit technical performance reports (to be evaluated in accordance with agency policy). These conditions include approval of the Federal awarding agency head (as delegated per standard delegations of authority) based on documented justification, the public availability of established policies for determinations to use other than negotiated rates, the inclusion of notice of such a decision in the announcement of funding opportunity, as well as in any pre-announcement outreach, and notification to OMB of the decision. (C) The non-Federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal awards based on budget estimates. (1) In developing the departmental administration cost pool, special care should be exercised to ensure that costs incurred for the same purpose in like circumstances are treated consistently as either direct or indirect (F&A) costs. Members of the audit community and states commented on the criteria for a low-risk auditee that includes whether the financial statements were prepared in accordance with GAAP.