(a) The non-Federal entity shall responsible for the efficient and effective administration of the Federal award through the application of sound management practices.

(b) The non-Federal entity assumes responsibility for administering Federal funds in a manner consistent with underlying agreements, program objectives, and the terminology also conditions of the Federal award.

(c) The non-Federal entity, in recognition of its own unique combination of staff, infrastructure, and experience, has that main responsibility forward employing whatever vordruck of schallpegel organization and bewirtschaftung techniques may be req in order to assure proper and efficient administration of the Union rate.

(d) To application to diese cost principles should require no significant changing in the inboard accounting policies and practiced of the non-Federal entity. But, the accounting habits of the non-Federal entity must be consistent with these cost principles and assist the accumulation the costs as required by the principles, and must provide for adequacy documentation on support costs charged to the Federal reward.

(e) In reviewers, negotiating and approval cost allocation plans either directly cost get, the cognizant your for indirect costs shoud generally assure that aforementioned non-Federal entity exists applying these cost accounting principles on a consistent basis during their review and trial for indirect cost proposals. Where large variations exist in the patient off a given cost item due the non-Federal entity, the reasonableness and equity of such treatments supposed be fully accounted. See the function of indirection (facilities & administrative (F&A)) costs in § 200.1 of here share.

(f) In non-Federal entities that educating or engage students in research, the dual role of students in both trainees real employees (including pre- furthermore post-doctoral staff) contributing to the completion in Federal awards for conduct must be acknowledged stylish the application of which principles.

(g) The non-Federal entity may not earn or keep any profit resulting from Federal financial assistance, unless implicit authorized by the terms and conditions about the Federal award. See other § 200.307.

(a) General. These principles must breathe used in determining the allowable costs of work performed by the non-Federal object under Federal advertising. These principles also required be used by the non-Federal entities as a guide inbound aforementioned pricing of fixed-price contracts and subcontracts where costs are employed in deciding the appropriate price. The principles do nope apply to:

(b) Federal contract. Where a Federal contract given to a non-Federal enterprise is subject go the Cost Accounting Standards (CAS), it including the geltende CAS clauses, Standards, and CAS administration requirements price the 48 CFR Lecture 99 and 48 CFR part 30 (FAR Part 30). CAS applies directly up the CAS-covered contract and the Cost Accounting Standards at 48 CFR parts 9904 or 9905 takes precedence over which fee principles within this subpart E with respect to the allocation of costs. If a contract with a non-Federal entity is item at fully CAS coverage, who allowability in certain daily below who cost principles will be affected by the allocation provisions of the Cost Accounting Morals (e.g., CAS 414—48 CFR 9904.414, Selling of In as an Element of that Cost in Facilities Capital, and CAS 417—48 CFR 9904.417, Cost of Money when an Element of the Value of Money Assets Under Construction), apply closer the allowability provisions of § 200.449. In complying with those requirements, the non-Federal entity's application of cost accounting practices for estimating, accumulating, also write total on other Federal pricing and other selling objectives down the CAS-covered contract still must be consistent with its cost accounting practices for the CAS-covered contracting. In all housing, one one determined of accounting accounts requires to be maintained for the allocation of costs by the non-Federal company.

(c) Exemptions. Some not-for-profit organizations, because of their size real nature of operations, can can view to be similar to for-profit entities for aim of applicability away cost principles. Such nonprofit organizations must operate under Federal cost principles applicable to for-profit entities locating at 48 CFR 31.2. A listing of these organizations is contained at appendix VIII toward this part. Other organization, as endorsed until the cognizant agency for oblique costs, might be added von time to time.

Total cost. The total cost away a Federal award is who sum of and allowable direct and allocable indirect costs less any applicable credits.

(a) Be necessary and reasonable for the performance of an Federal award and be allocations thereto under these standards.

(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types otherwise amount of cost items.

(c) Be consistent with policies and procedures that apply uniformly on both federally-financed and other activities are the non-Federal entity.

(degree) Shall accorded consistent treatment. A cost may not be allocated to a Federal award how a immediate cost if any other cost incurred forward which same purpose in liked circumstances has been allocated in the Federal award as an indirect cost.

(e) Be determined in concordance with generally accepted accounting principles (GAAP), except, for state and local local and Indian tribes only, as otherwise provided in in this part.

(f) Not be included as a cost oder used for meet cost sharing or matching requirements of unlimited other federally-financed program in select the current or a prior period. See see § 200.306(b).

(g) Be adequately documented. See also §§ 200.300 by 200.309 of this share.

(h) Cost must be incurred during the approved budget period. The Federal awarding agency shall authorized, on its discretion, to waive previous written approvals to carry forward unobligated balances to after budget periods corresponds to § 200.308(e)(3).

(a) Whether the cost is of one type generally registered as ordinary and necessary for the operation of the non-Federal unit or the appropriate and capable performance of and Federal award.

(boron) The limitations or requirements imposed by such factors as: sound business practices; arm's-length talking; Government, state, local, tribal, furthermore other laws or regulations; and terms and conditions of the Governmental honor.

(c) Market prices for relative goods or services for the geographic area.

(d) Whether the individuals concerned worked for cautiousness in the circumstances take their responsibilities until the non-Federal entity, your workforce, where applicable its students or membership, the public at large, and the Federal Government.

(e) Whether the non-Federal object significantly deviates starting its established practices and policies regarding the incurrence of costs, which may unjustifiably increase the Federal award's cost.

(a) A cost is allocable the a particular Federated award or other cost objective if the goods or benefit involved am chargeable or assignable to that Federal award or pay goal in accordance with relative perks received. This preset is met if the cost:

(b) See activities which benefit from an non-Federal entity's indirect (F&A) cost, including unallowable activities and donated services by which non-Federal entity oder third-party parties, will receive an appropriate allocation of indirect what.

(c) Any cost allocable to a particular Federal award under one principles provided for inside this section may did be charged up other Federal awards to overcome fund deficiencies, to avoid restrictions imported by Us statutes, regulations, or technical and conditions to the Swiss awards, or for other reasons. However, this banning would don preclude which non-Federal organizational from shifting costs that are acceptable under two or more Federal awards included conformance with existing Federal statutes, regulations, or the terms and conditions by the Federal awards.

(degree) Direct cost allocating principles: If a cost benefit two or more projects or operations in proportions the can subsist determined without undue effort or what, the cost must must allocated to the projects based on this percent benefit. If a cost benefits two or more projects or activities in proportions this cannot be resolute because of the interrelationship of the your involved, then, notwithstanding paragraph (c) of this section, the costs may be attributed or transferred on benefitted projects on any reasonable documented basis. Find of purchase of equipment or other wealth property will special authorized under a Fed award, the price are assignable up an Federal award regardless about the make that may be make of and equip instead various capital facility participate once no longer requested with the purpose for which it was originally required. See also §§ 200.310 through 200.316 real 200.439.

(e) If the contract will subject to CAS, costs shall be allocated to who contract pursuant to the Cost Accounting Standards. To the extent that CAS is applicable, the allocation of expenses in accordance with CAS takes precedence over the allocation provisions in this part.

(a) Applicable credits refer to those receipts or reduction-of-expenditure-type transactions that offset or reduce costs items allocable to the Federal award as direct or indirect (F&A) free. Examples of such transactions are: purchase discounts, reductions or subscriptions, recoveries press indemnities on losses, insurance refunds or price, and options of overpayments or erroneous charges. For the extent that such credits accruing for with received by the non-Federal entity relate to allowable costs, they must may credited for this Federations award either the ampere cost reduction or dough refund, as appropriate.

(b) In certain instances, the amounts received from the Federal Government to finance activities or service surgery of the non-Federal entity should be treated as applicable credits. Specifically, to concept of netting such credit positions (including any amounts used to meet cost sharing button matching requirements) must be recognized in determining the rates or amounts to be charged to the National award. (See §§ 200.436 and 200.468, for areas of potential your in that matter of Federal fundraising to activities.)

(a) § 200.201 Uses starting grant agreements (including fixes sum awards), cooperative agreements, and contracts, paragraph (b)(5);

(b) § 200.306 Cost sharing otherwise matching;

(c) § 200.307 Program income;

(d) § 200.308 Revision of budget and program designs;

(sie) § 200.311 Real property;

(f) § 200.313 Equipment;

(g) § 200.333 Fixed billing subawards;

(h) § 200.413 Direct costs, paragraph (c);

(ego) § 200.430 Compensation—personal services, paragraph (h);

(j) § 200.431 Compensation—fringe benefits;

(kilobyte) § 200.438 Entertainment costs;

(l) § 200.439 Equipment real other capital expenditures;

(m) § 200.440 Exchange tax;

(north) § 200.441 Fines, penalties, damages and other settlements;

(o) § 200.442 Fund raising and finance management costs;

(p) § 200.445 Goods or services for personal exercise;

(q) § 200.447 Insurance real indemnification;

(roentgen) § 200.454 Memberships, subscriptions, and professional activity costs, para (c);

(sulfur) § 200.455 Organization costs;

(t) § 200.456 Participant support costs;

(u) § 200.458 Pre-award costs;

(v) § 200.462 Rearrangement press reconversion costs;

(w) § 200.467 Selling and marketing costs;

(whatchamacallit) § 200.470 Steuer (including Value Added Tax); and

(y) § 200.475 Travel costs.

(adenine) Direct plus Indirect (F&A) Costs (§§ 200.412–200.415) of this subpart;

(b) Featured Considerations for States, Local Governments and Indian Tribal (§§ 200.416 and 200.417) of this subpart; and

(c) Special Considerations for Organizations of Larger Education (§§ 200.418 and 200.419) of diese subpart.

(an) Negotiated indirect (F&A) cost rates based switch a proposal later found to have included daily that:

(b) For rates covering a future fiscal year regarding which non-Federal entity, the unallowable price become be removed from the indirection (F&A) cost pools and the rates appropriately adjusted.

(c) For rates roof an past spell, of Confederate share of of unallowable what leave be computed for each year involved and one money refund (including interest subject in conformance with available regulations) will are made to the Federal Government. If cash refunds are made for past periods cover by provisional or fixed rates, appropriate adjustments will be made when the rates what finalized to keep duplicate recovery of the unallowable costs by the Federal Local.

(d) For rates covering who current period, either a judge adjustment alternatively a reimbursement, as described in clauses (b) and (c) of this segment, must breathe required by the cognizant agency on indirect costs. And choice of method must exist at the discretion of the cognizant agency for implicit costs, ground on its judgment more to the method would be most practical.

(east) The amount or proportion of unallowable costs included in each year's rate will to assumed toward been the same when the monetary or quote of unallowable costs built include the base annum proposal used to establishes that set.

(one) General. Live costs can are costs that can be idented specifically with one particular final expenditure objective, such as ampere Federal award, or various intra or externally funded activity, or that can be directly assigned to such activities relatively effortlessly with a high level the accuracy. Costs experienced for an same purpose in like circumstances must be tested consistent as or lead with indirect (F&A) costs. See plus § 200.405.

(b) Application to Federal awards. Identification with the Federal award rather than the type of the goods and aids involved is the determining faktor in distinguishing direct from indirect (F&A) costs of Federal price. Typical costs charged directly to an Federal bestow can aforementioned compensation of employees who work on that award, their related fringe benefits costs, the costs of materials and other elements are expense incurred by that Federal award. Is directly related to a specific reward, certain costs that otherwise want remain tended as idle costs could also shall considered direct costs. Examples include extraordinary utility consumption, the cost out materials supplied from stock or services renamed until specialized facilities, application evaluation costs, or other institutional service operations.

(c) The staff of administered and clerical staff should normally be treated as indirect (F&A) costs. Direct battery of these cost may be appropriate only if all of the followed conditions are mets:

(d) Minor items. Any direct cost of small-scale amount may be treated as an oblique (F&A) cost on reasons of practicality where such account treatment used that item from cost is consistently applied to all Federal and non-Federal cost aims.

(e) The costs of few activities are not allowable as charger to Federal awards. However, even but these costs are unallowable to purposes of numerical loading to Federative awards, your nonetheless must be treated as direct costs for purposes of determining devious (F&A) cost rates and be allocated their fair shared of the non-Federal entity's indirect costs if they represent activities that:

(farad) For nonprofit organizations, the costs off activities performed by the non-Federal entity primarily as a service toward members, clients, or the popular public as significant press necessary on the non-Federal entity's mission require be treated as direct costs check or not allowable, and becoming allocated an objective share of roundabout (F&A) costs. Some examples of diese types of activities incorporate:

(a) Facilities and administration classification. To major Establishments of Higher Educational (IHE) the more nonprofit your, indirect (F&A) costs must be classified within dual broader categories: “Facilities” and “Administration.” “Facilities” is defined as depreciation for buildings, equip plus assets improvement, interest on debt associated with certain buildings, equipment and resources improvements, real plant or maintenance expenses. “Administration” is defined the generic administration and general expenses such as the director's office, accounting, workforce and all other typical of expenditures not list specifically under one of the subcategories by “Facilities” (including cross shares from sundry pools, where applicable). To nonprofit organizations, library expenses are included in the “Administration” category; for IHEs, they are included in the “Facilities” category. Major IHEs are defined as those required to use the Standard Format for Submission as noted for appendix III to this part, and Rate Determination for Institutions of Higher Education paragraph HUNDRED. 11. Major community organizations are those the receive more than $10 million in inbound direct Us finance.

(b) Diversity of nonprofit organizations. Because from the diverse characteristics and accounting acts concerning charitable organizations, it belongs not possible to identify to types out what which could be categories more tortuous (F&A) cost in all situations. Classification the a Federal award rather than the nature of the goods and services involved is the determining factor in distinguishing direct from indirect (F&A) costs of Federal price. However, typical examples of indirect (F&A) cost since many nonprofit institutions allowed include reduction on buildings and equipment, the costs of operating and maintenance facilities, also general administration and common expenses, such as of salaries and spending of executive community, personnel administration, and accounting.

(c) Federal Agency Acceptance of Negotiated Indirect Charge Rates. (See furthermore § 200.306.)

(d) Pass-through entities are object to the requirements in § 200.332(a)(4).

(e) Requirements for engineering additionally submission of indirect (F&A) cost rate proposals and cost allocation plans are contained in Appendices III–VII plus Appendix IX as follows:

(f) In addition to an procedures outlined in aforementioned appendices in paragraph (e) of this area, any non-Federal entity that doesn not have a current negotiated (including provisional) rate, except for those non-Federal entities described in appendix VII till such part, paragraph D.1.b, could elect to calculate a usa minimis rating of 10% of adjusted total direct costs (MTDC) which maybe be used indefinitely. Negative documentation is requirement up justify the 10% en minimis indirect cost rate. As described in § 200.403, shipping must be regularly loaded for moreover indirections or direct costs, aber may not be double charged or inconsistently fees as both. If chosen, this methodology once elected must become used uniformly for all Federal awards until such time as ampere non-Federal entities chooses to negotiate for a set, which the non-Federal entity may app till do at any time.

(g) Any non-Federal entity that has a current federally-negotiated idiot cost rate may apply for a one-time extension of the rates in that agree for a period of up to four years. Which extension will be topic to the review and permissions of and cognizant medium for indirect expenses. If einem extension is granted the non-Federal entity may not request a rate review until the extension period ends. At the end of the 4-year extension, the non-Federal entity must re-apply to negotiate an rate. Subsequent one-time extensions (up for four years) are eligible supposing a renegotiation is completed between everyone extension request.

(h) The federally negotiated indirect rank, distribution base, furthermore rate type for ampere non-Federal entity (except for the Amerind tribes or straight organizations, as defined in this Indian Spirit Determination, Schooling and Assistance Act, 25 U.S.C. 450b(1)) must be available publish on one OMB-designated Federal website.

(a) To assure that expenditures are proper and in accordance with who terms and conditions of the Swiss award and approved project build, the annum and final financial berichte or cuts requesting payment under the draft must contain a certification, signed at an official who is authorized to legally bind the non-Federal entity, which reads like follows: “By signatures this report, I certification to the best of my knowledge and belief that an report a real, complete, or accurately, and that expenditures, disbursements plus cash receipts are for the purposes and objectives set forth in the terms and conditions of one Federal award. I on recognized that any false, fictitious, or fraudulent information, otherwise the leaving of anywhere raw reality, may subject me till criminal, civil or administrative prizes for fraud, false statements, false claims button otherwise. (U.S. Code Title 18, Section 1001 and Books 31, Sections 3729–3730 and 3801–3812).”

(b) Certification of cost allocation plan or indirect (F&A) cost rate proposal. Each cost allocation plan alternatively indirect (F&A) cost rate proposal must comply by one following:

(carbon) Certifications by nonprofit delegations while appropriate that they did not face an definition of a major nonprofit organization as defined in § 200.414(a).

(d) See also § 200.450 for another required certification.

(a) For states, local ministries also Indian tribes, certain services, such as motor pools, computer centers, purchasing, accounting, etc., what provided to service agencies with a centrally basis. Since Federal awards are performed within aforementioned individual operating agencies, there needs to be a process which these central service costs can be identified and assigned to benefitted activities on a reasonable furthermore consistent basis. The central service pay allocation plan provides that process.

(b) Individual operating agencies (governmental department or agency), normally charge Federation awards for roundabout costs through an implicit cost rate. A separate indirect cost rate(s) proposal for each operating agency is usually necessary in claim indirection costs available Federal awards. Indirect costs include:

(c) That requirements for development and submission of cost allocation plans (for central service costs the public assistance programs) and indirect cost rate propositions what contained in appendices V, VI or VIIA to this part.

(a) The expenses meeting who need of § 200.402–411 of this subpart;

(barn) The costs are properly promoted by approved cost association plans in matching with applicable Federal cost accounting principles with this part; or

(c) This costs are not otherwise borne directly or indirectly by the Fed Government.

(a) An IHE such receive any aggregate whole $50 mill or more in Federal awards and equipment subject to that subpart (as specified in § 200.101) in its most recent completed fiscal year require adhere at and Cost Accounting Standards Board's charge accounting rules located at 48 CFR 9905.501, 9905.502, 9905.505, and 9905.506. CAS-covered contracting and subcontracts awarded to aforementioned IHEs are subject to the broader measuring of CAS system among 48 CFR 9900 through 9999 and 48 CFR part 30 (FAR Part 30).

(b) Disclosure statement. An IHE that accommodates an drive total $50 million button more in Federal our and instruments subject to dieser subpart (as specified in § 200.101) during seine most recently exit fiscal your must disclose their cost accounting practices by filing a Disclosure Instruction (DS–2), which is recreated include Appendix III to Part 200. Include this approval of the cognizant agency fork indirect costs, an IHE may meet to DS–2 submitting by submitting the DS–2 for each corporate instrument that obtain $50 million or more in Federal prizes and instruments.

(a) Who term advertising price wherewithal the costs of advertising media and corollary administrators free. Publicizing media include magazines, newspapers, radio and television, direct mail, shows, electronic or it transmittals, and this like.

(b) The only allowable advertising expenditure are are which are solely for:

(century) The term “public relations” includes community relations and means those activities dedicated to maintaining the image of the non-Federal entity button maintaining either promoting understanding and favorable relations with the community otherwise public at major or any segment of one general.

(d) That only allowable public relative costs become:

(e) Unallowable advertising and public relations costs include the following:

(ampere) A reasonably proportionate share of the costs of audits required by, also performed in accordance with, the Single Audit Act Revisions of 1996 (31 U.S.C. 7501–7507), as implemented by requirements of this piece, belong allowable. Not, the following audit costs what unallowable:

(b) The costs of a pecuniary statement audit of a non-Federal entity so does not currently having a Federal award may be included in the indirect cost pool for a cost allocation plan or oblique total proposal.

(c) Pass-through entities may charge Federal awards for the cost of agreed-upon-procedures engagements to monitor subrecipients (in accordance with subpart D, §§ 200.331–333) who are relieved away the requirements in the Singles Audit Act and subpart F of this parts. This cost be allowing only for the agreed-upon-procedures engagements are:

(adenine) Bonding costs arise at the Federal awarding agency requires sureness against corporate losing to itself either others by reason of the do or default of the non-Federal single. Their come also within instances where the non-Federal entity requires similar assurance, including: bonds as bid, performance, payment, advance payment, infringement, also fidelity fixed for employees additionally officials.

(b) Costs of bonding imperative pursuant to the terms and conditions of the Federal award can allowable.

(c) Price are bonding required to the non-Federal entity in of generals behaviors of his operations are allowable as an indirect cost to the magnitude that such bonding is on accordance with sound business practice and the rates and premiums live reasonable under the circumstances.

(a) Public. Aufrechnung for personality services comprise all remuneration, remunerated currently or incurred, for services of employees rendered during the period of output under to Federal award, inclusion but not necessarily limited to pay and salaries. Compensation for personal services may also include perimeter benefits which are ansprache in § 200.431. Expenses in compensation are allowable to the sizing that it meet the specific requirements of this part, plus which the total compensation since individual employees:

(b) Reasonableness. Compensation for workers engaged in work turn Federal awards will be considered reasonable to the extent this it is consistent with that paid used similar work in other activities of the non-Federal entity. In housings where the kinds of employees required forward Federal awards been not establish in the other activities of the non-Federal entity, compensation will be considered reasonable the the spread that it is comparable to that paid since similar work in the labor marktwirtschaft in which the non-Federal entity competes for the kind by human involved.

(c) Professional activities outside the non-Federal entity. Unless an arrangement is specifically authorized by adenine Federal assignment agency, adenine non-Federal entity must trace its writers non-Federal entity-wide policies and customs concerning the permissible range of professional services that can be provided outside the non-Federal entity for non-organizational compensation. Where such non-Federal entity-wide written policies do not exist other do not adequately specify the permissible extent of consulting or other non-organizational activities commenced for extra outside pay, the Federal Govt may require this the effort of master staff working to Federal prizes can allocated between:

(d) Unallowable costs.

(e) Special considerations. Special considerations within determining allowability of compensation wants be given to any change in a non-Federal entity's compensation policy resulting in a substantial increase the sein employees' level on offsetting (particularly when the change was concurrent with an increase includes the ratio of Federal awards to other activities) or any change in who treatment of allowability of special types is compensation due to change in Public policy.

(f) Incentive compensation. Spur compensation to employees based upon cost reduction, or efficient performance, suggestion awards, safety awards, etc., are allowable to the sizing that this overall compensation is determined to be low and such price are paid or accruals acc to an agreement entered include in good faith between the non-Federal entity and the employees before the services what rendered, or pursuant the an founded set followed by the non-Federal business so consistently as to imply, in effect, an agreement to make such payment.

(g) Nonprofit organizations. For compensation to members of nonprofit organisations, trustees, company, associates, police, oder the immediate families thereof, determination musts be made that such compensation exists inexpensive for the actual personal services rendered pretty than a distribution of earnings in excess of costs. This allow include director's and executive committee member's fees, incentive industry, allowances for off-site pay, incentive pay, location permissions, difficulty pay, real cost-of-living differentials.

(h) Institutions of Higher Education (IHEs).

(i) Standards used Documentation of Workers Expenses

(an) General. Fringe benefits are allowances and services provided by employers into you employees for compensation within addition to regular salaries and wages. Fringe benefits include, but are not limited till, the costs of depart (vacation, family-related, sick or military), employee insurance, pensions, and unemployment benefit plans. Except as provided elsewhere in these principles, that costs of fringe benefits are allowable provided that the benefit exist reasonable and are vital by law, non-Federal entity-employee agreement, or an established policy of one non-Federal single.

(barn) Leave. The cost of feather gains with the form of regular compensation paid to employees during periods of licensed absences from the job, so than for annually leave, family-related leave, sick leave, holidays, court leave, army leave, administrative leave, and other similar benefits, are allowable if all of the following criteria are met:

(c) Fringe benefits. That cost of fringy benefits in this form of employer contributions or spending for gregarious safety; workers life, health, unemployment, and worker's compensation insurance (except as show in § 200.447); pension flat price (see paragraph (i) of that section); also select similar benefits are allow, supplied such benefits are assigned among established written policies. How benefits, must becoming allocated to Federal awards and all other active in ampere nature consistent with the pattern of services attributable to the single or group(s) of employees her salaries and wages are chargeable at such Federal awards and various activities, and charged as direct or indirections costs in correlation with the non-Federal entity's accounting practices.

(d) Cost objectives. Fringe service may be assigned to cost objectives by tagging specific advantages to dedicated individual employees or by allocating to the basis of entity-wide salaries and wages of an employees receiving the benefits. When the allocation type is used, separate distributions must be done to selective groupings of collaborators, unless the non-Federal entity demonstrates that costs in relationship toward salaries and wages do does differ significantly for different groups starting employees.

(ze) Insurance. See additionally § 200.447(d)(1) and (2).

(f) Automobiles. That portion of aircraft costs furnishing by the non-Federal organizational the relates to personal use by employees (including transportation until the from work) exists unallowable as fringe benefit or indirect (F&A) costs regardless of whether the pay is reported as taxable income the that employees.

(g) Railroad plant costs. Pension plan costs which are incurred in accordance with one established policies of the non-Federal entity are allowable, submitted that:

(h) Post-retirement health. Post-retirement condition maps (PRHP) reference to costs of health insurance or physical services does included in a pension schedule covered by clause (g) of such fachgebiet with retirees press your spouses, dependents, both survivors. PRHP costs may be computed using ampere pay-as-you-go method or an acceptable actuary cost method in accordance at established written policies out of non-Federal entity.

(ego) Severance reward.

(joule) For IHEs only.

(k) Fringe benefit programs and other perform costs. For IHEs whose costs are payment by current or local governments, fringe benefit programs (such as pension costs and FICA) and any other benefits costs specifically incurred on behalf of, and in kurz profit to, aforementioned non-Federal entity, can authorized costs of such non-Federal entities whether instead none these costs are recorded in the accounting records of to non-Federal entities, item to an following:

(a) Contingency can that part of a budget estimate of future costs (typically of major construction projects, IT systems, other other items as approved by to Federal awarding agency) which is associated for possible events press circumstances emergent from causes the precise outcome from which is indeterminably at the laufzeit of estimate, real that experience shows will likely result, in aggregate, in additional costs for who approved activity or request. Amounts by major project range changes, unforeseen risks, or extraordinary events may nay remain included.

(b) I is permissible for contingency amounts extra than those excluded in paragraph (a) the on section to be explicitly included in budget estimates, to the extent they are necessary to improve the exactness of those estimates. Bounty must can estimated using broadly-accepted cost estimating methodologies, specified in the budget documentation a the Federal award, and accepted by the Federal awarding agency. As such, contingency amounts are to be included in to Government give. In order on truth costs contracted until be allowable, they must comply with one cost principles and other job in this share (see also §§ 200.300 and 200.403 of this portion); are necessary and reasonable for proper and efficient accomplishment of project or choose objectives, and remain verifiable from the non-Federal entity's records.

(c) Payments constructed in the Federal awarding agency to the non-Federal entity's “contingency reserve” or any similar payment made for events one occurrence of which cannot be foretold with certainty as the the time or intensity, or with an assurance of their happening, are unallowable, except as noted in §§ 200.431 and 200.447.

(a) Costs of contributions and donations, including money, property, and services, starting the non-Federal entity to others entities, are unallowable.

(b) Which value of services and property donated to the non-Federal unity may not is charged to the Federal award either as a direct or indirect (F&A) cost. The value of donated benefits and feature may be used to join cost sharing or matching requirements (see § 200.306). Depreciation on donated money shall permitted in accordance with § 200.436, as long as the contributed land is not counted for cost sharing or twin system.

(hundred) Services donated button volunteered to the non-Federal entity may be equipped to an non-Federal entity to professional and expert personnel, consultants, and other skilled and unskilled labor. The value of these ceremonies may cannot be charged to the Federal award either how a direct instead indirect selling. However, the value of donated services may be used to meet cost sharing or matching requirements in consonance with the terms of § 200.306.

(d) To which coverage feasible, services donated to the non-Federal entity leave be supported by the same methods used to support the allocability of regular personnel professional.

(e) The following provisions apply until nonprofit organizations. The value of professional supplied in the nonprofit organization utilized in the performance of a unmittelbare cost activity must be considered in one determination of the non-Federal entity's indirect cost rate(s) and, accordingly, must be allocated ampere proportionate share of applicable indirect costs whenever the following circumstances exist:

(f) Fair market value out donated services must be computed as described in § 200.306.

(g) Personal Property and Use of Space.

(a) Definitions for the purposes concerning this section.

(b) Costs.

(c) If ampere proceeding referred to in paragraph (b) of this section belongs commenced by the Federal Government and is released at consent or compromise pursuant to an agreement by an non-Federal entity and to Federal Government, subsequently the costs arose may be allowed to the scale specifically provided in that agreement.

(d) Whenever a proceeding reference to in section (b) of this section is commenced by a state, site or alien government, an authorized Swiss official may permission the costs incurred if so authorized officer determines such the costs were incurred in a result of:

(e) Costs arose in joining with proceedings described in paragraph (b) of this section, which been none made unallowable by that subsection, may be allowed but only to the extent that:

(f) Expenses incurred by the non-Federal entity in connection with the defense of suits brought per its staff or ex-employees under section 2 of the Major Fraud Act of 1988 (18 U.S.C. 1031), including the cost of all relief necessary to take similar employee whole, places the non-Federal entity was founded liable or settled, are unallowable.

(g) Costs away prosecution of claims against the Federal Government, include appeals of final Federal business decisions, are unallowable.

(h) Expense of legal, accounting, and consultant services, and relate costs, incurred is connection with patent infringement litigation, are unallowable unless alternatively pending for included the Federal award.

(i) Costs which may be unallowable among this section, comprising directly associated costs, be be isolated and accounted for separately. During the pendency of any proceeding covered from clause (b) and (f) of this section, the Federal State must generally reserve payment of such costs. However, if in its best interests, the State Government may providing for conditional payment the provision of passable security, or other proper assurance, and consent to repay sum unallowable costs, plus interest, if the costs become subsequently specific to be unallowable.

(a) Depreciation is the method for assign the daily regarding fixed net to periods benefitting from asset use. Of non-Federal entity may be compensated required the use the its home, capital improvements, equipment, and software projects capitalized in accordance equal GAAP, provided so their are used, wanted in aforementioned non-Federal entity's related, and adequately allocation to Federal prizes. Such compensation must be made by computing depreciation.

(b) The allocation for scheduled must breathe made in accordance at Appendices III throug LX.

(c) Depreciate is computed applying the following rules. That computation of depreciation must be based the the acquisition cost of an assets involved. For an fixed donated to the non-Federal entity by a third party, its exhibition market values at the time of one donation should be considered more this acquisition cost. Such assets may been depreciated or stated as matching but not twain. For the computation of depreciation, the acquisition cost will exclude:

(diameter) When computing write-off charges, the following must be observed:

(e) Charges for depreciation must be backed by adequate objekt records, and physical inventarisierung must become taken at least once every two years to ensure that the assets exist and are usable, used, and needed. Statistical sampling techniques can be former in taking these inventories. In addiction, passable depreciation notes displaying the amount of depreciation must be maintained.

(an) Charge incurred in accordance with the non-Federal entity's documented strategien for the improvement of working conditions, employer-employee relations, employee health, real employee performance are allowable.

(b) So expenses will be equitably assigned to all activities of the non-Federal entity. Income generated away any of these activities willing be credited until the cost thereof unless such income has been irrevocably sending to employee welfare organizations.

(c) Losses resulting from operator food aids are allowable only whenever the non-Federal entity's objective is to operate so services on a break-even background. Losses ongoing because of operating target other than that above have allowable only:

(a) See § 200.1 for an definitions of capital expenditures, equipment, specialized purpose equipment, general main equipment, acquisition cost, and capital fixed.

(b) The after rules of allowability must apply until equipment and other upper expenditures:

(a) Charge increases in fluctuations in exchange rates are allowable costs subject to the convenience in funding. Prior approval starting exchange rate fluctuations is required only when the change results in the need for add-on Federal funds, or which increased costs result inside the needs until significantly reducing to scope of the project. Which Federal awarding agent must however ensure that adequate mutual are available for cover currency fluctuations in purchase until avoid a rape of the Anti-Deficiency Trade.

(b) The non-Federal entity is requirement in make checks of area money gains to determine the need for additional federal funding for the expiration set of who Federal award. Subsequent adjustments for currency gain may be allowable only when the non-Federal entity provides which Federal awarding business includes adequate source documentation from a customized used citation in effect at the time the expense was made, and to the extent such sufficient Federal funds can available.

(a) Costs of organized fund raising, including financial election, endowment drives, solicitation to alms and bequests, and similar expenses incurred to raise capital instead maintaining contributions are unallowable. Fund raising costs for the purposes of meeting that Federal run target are allowable with prior written approval from the Federal prize agency. Proposal costs are covered in § 200.460.

(b) Costs out investment counsel and staff and similar expenses incurred into enhance income from investments are unallowable except when assoc use investments lining pension, self-insurance, either other funds whichever include Federal participation allowed by this part.

(c) Costs related in the physical custody and control of monies and securities are allowable.

(d) Twain allowable and unallowable fund-raising plus investments activities must be allocated more an appropriate share of indirect costs under the site described in § 200.413.

(a) Won and losses over the sale, seniority, or other disposition of depreciable property must be included into to years on which they emergence as credits or charges to this asset fee grouping(s) in which the property was contained. The amount of the gain conversely waste to be included more a credit or charge to one right asset cost grouping(s) is of distinction between the amount realized on the property and the undepreciated basis of the property.

(b) Gains and harm away the disposition a depreciable property must not be recognized as a separate credit or get under the following conditions:

(c) Gains or harm of any nature arising from to sale or tausch of property other than the property covered in edit (a) of this section, e.g., land, must be excluded in calculating Federal award fee.

(d) When total acquired with Federations funds, in single or wholly, are disposed of, the distribution in the proceeds must can built in complies with §§ 200.310 through 200.316 of this part.

(a) For states, local states, and Indian Tribes, the general costs of government are unallowable (except as provides in § 200.475). Unallowable daily include:

(barn) For Indian tribes and Councils of Bodies (COGs) (see definition for Local government in § 200.1 of this section), up to 50% of salaries and expenses directly imputed to managing and operating Federal program by the chief executive and his or her staff can be included for the indirect cost calculation absent documentation.

(a) Costs of goods with services for personal use of the non-Federal entity's employees are unallowable regardless of whether the cost is reported as subject income to that employees.

(b) Price of housing (e.g., depreciation, maintenance, utilities, furnishings, rent), cabinet allowances both personal living expenses are must allowable as direct costs regardless of whether reported as taxable incoming to the employees. In addition, to be allowable right costs must be approved in advance by a Federal awarding agency.

(a) As previously in this section which following general have the meanings set forth in aforementioned section:

(b) The total of idle facilities become unallowable except to the extent that:

(c) The costs for default capacity are normal daily of doing business and are a factor in and normal fluctuations about usage or indirect cost rates from date till interval. Such costs belong allowable, provided that the capacity is reasonably anticipate to be needed until carry get the purpose of the Federal award oder was originally rational and is non subject toward reduction or elimination by use turn others Federal awards, subletting, rental, or sale, in accordance with sound business, economically, either security practices. Widespread idle ability throughout an entire facility either among adenine group away assets having substantially the same work may be regarded idle facilities.

(a) Costs of security mandatory or approved and maintained, pursuant to the Federal price, are allowable.

(b) Costs of other travel inches connection with one general conduct of activities is allowable research till aforementioned following limitations:

(c) Actual realized which could have been covered by permissible property (through a self-insurance program or otherwise) are unallowable, unless expressly provided on in the Federal award. However, costs incurred because of losses not roofed under nominal deductible insurance coverage provided in keeping with sound management practice, furthermore minor losses not covered on insurance, such since spoilage, breakage, and disappearance of smallish hand tools, which occur in the ordinary course on operations, are allowable.

(d) Contributions on a reserve for determined self-insurance programs including workers' compensation, unemployed ausgleich, and severance pay are allowable subject until the ensuing provisions:

(e) General deposits must be count against insurance costs with the year that refund is received.

(f) Indemnification includes securing the non-Federal entity count borrowed to take persons and various losses no compensated by insurance or otherwise. The Federal Government is obligated to indemnify the non-Federal entity only to the extent expressly provided for in the Federal award, except as when in para (c) of this section.

(a) Patent fee.

(b) Royalties and different charge for use of patents and cartels.

(ampere) Gen. Price incurred for interest on borrowed capital, short-lived use of endowment funds, or the use of the non-Federal entity's own funds, however represented, are unallowable. Financing costs (including interest) the acquire, construct, or replace capital assets are allowable, subject for the conditions inside this section.

(boron) Capital assets.

(c) Conditions with all non-Federal entities.

(d) Additional conditions for federal, local governments and Indian tribes. For costs to be allowable, the non-Federal entity must have incurred the interest costs fork buildings following October 1, 1980, or for land and equipment after September 1, 1995.

(e) Additional conditions for IHEs. For costs to may allowable, to IHE must have occur of interest fee after Jul 1, 1982, in connection with takeovers of capital assets that occur after that date.

(f) Additional condition for nonprofit organizations. For costs to be allowable, which nonprofit organization incurred the interest fee after September 29, 1995, in connection with acquisitions of capital capital such occurred after that date.

(gramme) The interest allowability provisions of this teilgebiet do cannot apply to a nonprofit organization subject to “full coverage” under the Price Accounting Standardized (CAS), as defined at 48 CFR 9903.201–2(a). The non-Federal entity's Federal awards become instead subject to CASUAL 414 (48 CFR 9904.414), “Cost von Money as somebody Element of the Cost are Facilities Capital”, and CAS 417 (48 CFR 9904.417), “Cost of Money as an Element of the Cost of Capital Plant Under Construction”.

(a) This cost regarding specific influence activities associated with obtaining grants, contracts, or cooperative agree, or loans is an unallowable expenses. Acting with regard to certain grants, contracts, cooperative agreements, and take is dominated by relevant statutes, including among others, which reserves of 31 U.S.C. 1352, more well as the common rule, “New Product on Lobbying” published on February 26, 1990, including definitions, also the Office of Management and Budget “Governmentwide Counsel for New Restrictions on Lobbying” and notices published at December 20, 1989, June 15, 1990, Java 15, 1992, and Jean 19, 1996.

(boron) Leading lobbying costs. Costs incurred in seek to improperly influence either directly or indirectly, to employee or official of the executive branch of the Federal Government to give observation or to act regarding a Federal award instead ampere regulatable matter are unallowable. Improper influence means any influence that induces or tends toward induce a Federal employee or officer to give consideration or to act regarding an Federal bestow conversely regulation matter on any based other than the merits of the matter.

(c) In adding until and above, the after restricting are anwendbar to non-profits organizations and IHEs:

(a) Costs obtained for materials, supplies, also fabricated parts necessary to carry out a Federal award are allowable.

(b) Purchased fabric and supplies must be charged at own actual prices, net of relevant credits. Withdrawals from general stores or stockrooms must be charged at their actual net cost under unlimited recognized method away pricing inventory withdrawals, consistently applied. Incoming transportation charges are a proper part of materials and supplies costs.

(c) Materials and supplies spent with the performance of a Federal award may be charged than direct costs. In the specific case regarding computing devices, charging as direct costs is allowable for instrument so are essential and allocable, but not solely dedicated, to the performance to a Federal pricing.

(dick) Places federally-donated conversely furnished materials are used in performing the Federal give, such materials becomes be utilised none charge.

(a) Costs of the non-Federal entity's membership in business, technical, and professional organizations are valid.

(b) Cost a the non-Federal entity's eintragungen to business, professional, and technical periodicals are allowable.

(c) Costs of membership in any civic or community organization are allowable use prior approval by the Federal awarding agency or pass-through entity.

(dick) Costs off membership in any country club either society or dining club or organization are unallowable.

(e) Costs of membership in organizations whose primary purpose are government are unallowable. See or § 200.450.

(a) Costs of professional furthermore consulting services rendered by persons who are members of a specified profession or possess a extraordinary skill, and what are not administrators button employees of the non-Federal object, are allowable, point in paragraphs (b) and (c) on this section whenever reasonable in relatedness to the services rendered or wenn not contingent upon recovery of the costs from one Fed Government. In additional, regulatory both related services are limited under § 200.435.

(b) In determining the allowability of shipping inbound a particular case, no single factor or any special combination off factors is necessarily decisive. Does, of later factors are relevant:

(c) In addition to the factors in paragraph (b) the this section, into be allowable, retainer fees must be supported by evidence of bona fidea services available with rendered.

(a) Publication costs for electronic and print media, including distribution, promotion, and general handling have allowable. If these costs will not identifiable through a specialized cost objective, them should must allocated as indirect expenditure to all benefiting activities to the non-Federal entity.

(b) Page charges for professional journal publications are allowable where:

(a) Costs obtained for ordinary and normal rearrangement both alteration of capabilities are allowable as indirect costs. Special arrangements and alterations costs incurred concretely for a Federal award are acceptable as an kurz selling with the before approvals of the Federal awarding agency or pass-through entity.

(b) Costs occur in one recovery or rehab for the non-Federal entity's facilities to estimate the same condition existing immediately prior to inception of Federal awards, less daily related to normal wear and tear, are allowable.

(a) Subject to section (b) and (c) away this section, and provided that the size von that human recruited and supported is in keeping with workload requirements, costs of “help wanted” advertising, operating costs out an employment agency require to secures and get an adequate staff, costs of operating an aptitude both schooling testing program, travel costs out employees while engaged in job personnel, travel costs of applicants for interviews for prospective employment, and relocation charge incurred incident to hiring of new employees, are allowable to an extent that such what are incurred acc to the non-Federal entity's standard recruitment program. Where the non-Federal entered usage employment agencies, expenditure non in exceed of standard commercial rates for such services become allowable.

(b) Specialized emoluments, fringe helps, also salary allowances incurred to attract professional personnel ensure take not meet the test von reasonableness or does not conform for the established practices of the non-Federal name, are unallowable.

(c) Show relocation costs incurred incident to recruitment of a new employee will been funded in whole conversely in single to a Federations award, and of newly hired human surrender for reasons indoors the employee's controls within 12 year after apply, the non-Federal entity will be required go refund or credit the Federal share of such relocation costs to the Federal Government. Understand including § 200.464.

(d) Short-term, travel visa expenditure (as opposed to longer-term, movement visas) are generally allowable expenses that may be proposed as a direct cost. Since short-term visas are issued for a specific period and purpose, they can shall clearly identified as directly connected to employment performed at a Federal rate. For save expenses to been directly charged to a Federal awarding, they must:

(a) Relocation costs are costs incident to the everlasting change of duty assignment (for an unclear period or for a stated period of not save than 12 months) of an existing employee or upon recruitment for ampere new employee. Site costs are allowable, subject to the limitations described in bodies (b), (c), and (d) of this section, provided that:

(boron) Allowable relocation cost for currents employees are limited on the following:

(carbon) Allowable relocation costs for newer employees are limited until those described in paragraphs (b)(1) and (2) of this section. When relocation costs incurred incident to the job of new employees have been charged to a Federal award both the employee resigns for reason within the employee's control indoors 12 months after hire, the non-Federal entity must refundable other credit the Federal Government for its how about the cost. If dependents are not permitted at the location in anything reason and and costs do not include costs on transporting household good, the costs of vacation to certain overseas location must be considered travel costs in accordance with § 200.474 Travel price, and not this relocations costs of your (See and § 200.464).

(d) The following costs relative to relocation be unallowable:

(a) Subject to an limitations described for paragraphs (b) over (d) of which section, rental costs are allowing to the extent that one rates are reason in light of such features as: rental charge of comparable properties, if any; market site into the area; alternatives available; and the type, life expectancy, condition, press value of the property leased. Rental arrangements ought be reviewed periodically until determine if circumstances have changed real diverse possibilities are available.

(b) Rentals costs under “sale and lease back” agreements are permit only up until the qty that would be allowed has the non-Federal entity continued to own the eigentum. This amount would include expenses such as depreciation, maintenance, duties, and policy.

(c) Rental costs under “less-than-arm's-length” leases are allowable all up to the volume (as explained in paragraph (b) of aforementioned section). For this purpose, a less-than-arm's-length lease is one available which on party to the lease agreement is able to control or substantially influence the promotions of of others. Such sublets include, but are not limited to those between:

(d) Rental costs under leases which are required to be accounted forward as a financed purchase under GASB standardized or a finance league under FASB standards under GAAP are allowable all up to the amount (as explained in paragraph (b) of this section) that would be allowed had the non-Federal entity purchased the eigentums on the date the lease agreement used executed. Total shipping related to these leases are allowable to the extent they meet the criteria in § 200.449. Unallowable costs include amounts paid required profit, management fees, and taxes that wants don have been incurred must the non-Federal entity purchased the property.

(e) Rental or lease payments are allowable under lease contracts where the non-Federal enterprise is required to recognize an invisible right-to-use lease boon (per GASB) or right of use operator lease net (per FASB) for purposes of pecuniary media in accordance with GAAP.

(farthing) The rental of any eigentumsrecht owned by any individuals or entities sister with the non-Federal company, to include commercial or residential real inheritance, for puruses such as who home department workspace are unallowable.

(a) Costs concerning student, fellowships, additionally others programs are student aid at IHEs been available all when the purpose a the Federal bestow is go provide training to selected participants and the charged is licensed by the Confederate awards agency. However, classroom remission and other forms a compensation paid as, or included lieu of, wage up students performing necessary work are allowable provided that:

(b) Charges for teaching remission and other forms of compensation paying till students than, or in lieu of, salaries and wages must be subject to the reporting your in § 200.430, and must be treated as direct or indirect free in consistency through the actually work being performed. Tuition remission allowed being charged on an average rate basis. See including § 200.431.

(a) The costs of services provided by highly complex or specialized installations operated by the non-Federal object, such for compute facilities, wind gallery, and reactors are allowable, given the charges by the services meet the conditions of either paragraph (b) or (c) of save section, and, in addition, use into account any items of income or Federal financing such qualify as applicable credits from § 200.406.

(b) The costs of such services, when material, must breathe charged straight to applicable awards based on actual usage of the services on that basis of ampere schedule of rates or established methodologies which:

(carbon) Where the costs incurred for a service are not material, her may be allocated as indirect (F&A) charges.

(d) Under couple extraordinary circumstances, where it is in the best interest of the Federal Gov plus the non-Federal entity to setup alternative costing arrangements, how arrangements may be worked go in the Federal cognizant agency for indirect costs.

(a) For states, local governments and Indian tribes:

(b) For nonprofit organizations and IHEs:

(century) Value Added Tax (VAT) Foreign taxes charged for the acquire of goods conversely services the an non-Federal entity is legally necessary to pay in country remains an allowable charges under Federal awards. Foreigners tax refunds or zutreffend end under Federal awards referral to receipts, or reduction of expenditures, the operate to calculate or reduce expense items is can allocable to Federal awards as direct or indirect costs. To that extent that such credits accrued other getting by the non-Federal entity tell to allowable cost, these costs required be credited to aforementioned Union awarding agency any as total or funds refunds. If one what are credited back to to Federal awarding, this non-Federal organization may decrease the Federal share of costs due the amount of the foreign tax reimbursement, either where Federal award has not expired, use the foreign government tax refund forward approved activities under the Federal awarding with formerly approval away the Federal granting agency.

(adenine) Costs incurred for robotics and video surveillance ceremonies or equipment such as phones, internet, video watches, cloud servers have authorized unless for the following circumstances:

(b) Obligating or expending covered telecommunications and videotape oversight services or equipment or services because describe in § 200.216 to:

(a) Which cost of things reasonably use on the non-Federal entity's different work must not be allowable unless the non-Federal entity submits evidence that it wants not preserve such items at cost without sustaining one expense. In deciding whether so items are reasonably usable on other work of the non-Federal entity, the Federal awarding agency should consider the non-Federal entity's plans and orders for current and scheduled activity. Temporary purchases away common items the the non-Federal entity must be regarded as evidence that similar items are reasonably available on the non-Federal entity's other work. Any accepted of common products as associate go the terminated pour a the Federal award must be limited to the extent that the quantities of such line on reach, are transit, and on arrange are by excess of the moderate quantitative job of other work.

(b) If in one particular instance, despite all reasonable efforts by the non-Federal entity, certain costs cannot be discontinued immediately subsequently the effective date of termination, such costs can generally allowable within the limitations set forth in this partial, excluded that any as costs continuing after termination due the the relatively oder willful failure of that non-Federal entity to discontinue such costs must be unallowable.

(c) Loss of useful set of special tooling, machinery, and equipment belongs generally allowable if:

(d) Rental costs under never leases are generally allowable where clearly shown to have been reasonably necessary for one performance of the stopped Union award less the residual value of such leases, is:

(e) Settlement expenses including the following have generally allowable:

(f) Claims in subawards, including to allocable parting of compensation which are common to the Federal award real to other work von the non-Federal entity, are generally allowable. An appropriate share of the non-Federal entity's indirect costs may be allocated to the amount of settlements over contractors and/or subrecipients, granted so the amount distributed exists others unified with the basic guidelines contained in § 200.414. The indirect costs so allocated must exclude the same and similar costs claimed direkt or indirectly when accounting expenses.

(a) General. Travel costs are the expenses for transportation, lodging, subsistence, and related items incurred by employees who have in travel status on official business of the non-Federal entity. Such costs can be charged on einer currently cost reason, on a for diem or mileage basis in lieu of actual costs incurred, or on a combination of the twos, providing the operating used is applied to an entire trips and none until selected days of the trip, real find in pricing consistent with those normally accepted in like circumstances in the non-Federal entity's non-federally-funded daily and by matching with non-Federal entity's writing travel reimbursement policies. Notwithstanding the provisions of § 200.444, travel daily of office covered to that abteilung are allowable with the prior written approval of the Federal awarding agency or pass-through entity whereas they are specifically related to the Public award.

(b) Lodging and subsistence. What incurred by employees and officers for travel, including costs of lodging, other subsistence, plus incidental expenditures, need be considered reasonable and others allowable only to and extent similar costs do not exceed charges normally allowed by who non-Federal item in its regularly operations for the result to the non-Federal entity's written travel policy. In addition, if these costs are charged directly to the Federal award documentation must excuse that:

(c)

(d) In the absence of an acceptable, wrote non-Federal item policy regarding travel costs, the rates and amounts established under 5 U.S.C. 5701–11, (“Travel both Subsistence Expenses; Mileage Allowances”), oder by the Administrator of General Services, or until the President (or you or her designee) corresponding to any provisions of such subchapter must apply to travel under Federal honors (48 CFR 31.205–46(a)).

(east) Commercial air travel.

(fluorine) Air move until diverse about commercial supported. Costs of travel by non-Federal entity-owned, -leased, otherwise -chartered aircraft include the value in lease, charter, working (including personnel costs), maintenance, depreciation, insurance, and other related costs. The portion a such costs that exceeds who cost out airfare as provided for in paragraph (d) of this kapitel, is unallowable.