Costs of investment counsel and workers and comparable expenses incurred to enhance revenue from investments are unallowable besides when associated with investments covering pension, self-insurance, or different funds which embrace Federal participation allowed by this half. IHEs might provide employees tuition waivers or tuition reductions, provided that the benefit does not discriminate in favor of highly compensated staff. Employees can train these advantages at other establishments in accordance with institutional policy.
The Federal awarding agency or move-by way of entity should make prompt payments to the non-Federal entity for prices assembly the necessities in Subpart E of this half beneath the Federal award being closed out. The recipient must submit, no later than 120 calendar days after the end date of the interval of efficiency, all monetary, performance, and different reviews as required by the phrases and circumstances of the Federal award. The Federal awarding company or pass-through entity could approve extensions when requested and justified by the non-Federal entity, as relevant. The pass-through entity should not require use of a de minimis indirect value rate if the subrecipient has a Federally accredited price. Subrecipients can elect to make use of the fee allocation technique to account for indirect prices in accordance with § 200.405.
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Several commenters mentioned the difference between the time period non-Federal entity partially 170 and half 200 and requested that half 170 reference part 200 for this definition. Related comments also have been provided to the definitions of international organizations and international public entity. The definition of non-Federal entity in part 170 deliberately contains overseas organizations, foreign public entities, and for-profit organizations, which is not included in the definition of non-Federal entity in part 200. Part 200 solely applies to these organization sorts when a Federal awarding company chooses to apply the necessities in their adoption of half 200. Part one hundred seventy applies to international and for-profit organizations because of the Federal Funding Accountability and Transparency Act (Pub. L. , hereafter cited as “Transparency Act”) necessities.
A itemizing of current program-specific audit guides could be found in the compliance supplement, Part 8, Appendix VI, Program-Specific Audit Guides, which includes a web site where a copy of the guide may be obtained. When a current program-specific audit guide is out there, the auditor should observe GAGAS and the guide when performing a program-specific audit.
A cluster of programs is treated as one program and the value of Federal awards expended beneath a loan program is decided as described in § 200.502. Federal program and particular Federal award identification together with the Assistance Listings title and quantity, Federal award identification quantity and 12 months, name of Federal agency, and name of the applicable move-through entity. When information, such because the Assistance Listings title and number or Federal award identification number, isn’t available, the auditor should provide the most effective info obtainable to explain the Federal award. of prior audit findings and the corrective motion plan must embrace the reference numbers the auditor assigns to audit findings beneath § 200.516. Since the summary schedule may include audit findings from a number of years, it must include the fiscal year during which the discovering initially occurred.
Alternatively, the Federal awarding company or move-via entity may require annual reviews before the anniversary dates of a number of 12 months Federal awards. The last efficiency report submitted by the non-Federal entity and/or cross-by way of entity should be due no later than one hundred twenty calendar days after the interval of efficiency end date.
Program revenue that the non-Federal entity didn’t anticipate at the time of the Federal award have to be used to scale back the Federal award and non-Federal entity contributions somewhat than to increase the funds dedicated to the project. Each state must expend and account for the Federal award in accordance with state laws and procedures for expending and accounting for the state’s own funds. Federal awarding company, program, or Federal award particular terms and conditions. The Federal awarding company must embrace with every Federal award any terms and conditions essential to speak requirements which might be along with the necessities outlined within the Federal awarding company’s common phrases and conditions. Whenever practicable, these specific phrases and circumstances additionally must be shared on the company’s web site and in notices of funding opportunities (as outlined in § 200.204) along with being included in a Federal award. For requirements on costs incurred by the applicant prior to the start date of the interval of performance of the Federal award, see § 200.458.