Source: https://www.law.cornell.edu/cfr/text/2/200.414
Timestamp: 2019-01-23 05:50:41
Document Index: 598574457

Matched Legal Cases: ['art 200', 'art 200', '§ 200', '§ 200', '§ 200', 'art 200', 'art 200', 'art 200', 'art 200', 'art 200', 'art 200', 'art 200', '§ 200']

2 CFR 200.414 - Indirect (F&A) costs. | US Law | LII / Legal Information Institute
CFR › Title 2 › Subtitle A › Chapter II › Part 200 › Subpart E › Section 200.414
2 CFR 200.414 - Indirect (F&A) costs.
(a)Facilities and Administration Classification. For major IHEs and major nonprofit organizations, indirect (F&A) costs must be classified within two broad categories: “Facilities” and “Administration.” “Facilities” is defined as depreciation on buildings, equipment and capital improvement, interest on debt associated with certain buildings, equipment and capital improvements, and operations and maintenance expenses. “Administration” is defined as general administration and general expenses such as the director's office, accounting, personnel and all other types of expenditures not listed specifically under one of the subcategories of “Facilities” (including cross allocations from other pools, where applicable). For nonprofit organizations, library expenses are included in the “Administration” category; for institutions of higher education, they are included in the “Facilities” category. Major IHEs are defined as those required to use the Standard Format for Submission as noted in Appendix III to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) paragraph C. 11. Major nonprofit organizations are those which receive more than $10 million dollars in direct Federal funding.
(b)Diversity of nonprofit organizations. Because of the diverse characteristics and accounting practices of nonprofit organizations, it is not possible to specify the types of cost which may be classified as indirect (F&A) cost in all situations. Identification with 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 awards. However, typical examples of indirect (F&A) cost for many nonprofit organizations may include depreciation on buildings and equipment, the costs of operating and maintaining facilities, and general administration and general expenses, such as the salaries and expenses of executive officers, personnel administration, and accounting.
(c)Federal Agency Acceptance of Negotiated Indirect Cost Rates. (See also § 200.306 Cost sharing or matching.)
(4) As required under § 200.203 Notices of funding opportunities, the Federal awarding agency must include in the notice of funding opportunity the policies relating to indirect cost rate reimbursement, matching, or cost share as approved under paragraph (e)(1) of this section. As appropriate, the Federal agency should incorporate discussion of these policies into Federal awarding agency outreach activities with non-Federal entities prior to the posting of a notice of funding opportunity.
(d) Pass-through entities are subject to the requirements in § 200.331 Requirements for pass-through entities, paragraph (a)(4).
(1) Appendix III to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs);
(2) Appendix IV to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations;
(3) Appendix V to Part 200 - State/Local Governmentwide Central Service Cost Allocation Plans;
(4) Appendix VI to Part 200 - Public Assistance Cost Allocation Plans;
(5) Appendix VII to Part 200 - States and Local Government and Indian Tribe Indirect Cost Proposals; and
(6) Appendix IX to Part 200 - Hospital Cost Principles.
(f) In addition to the procedures outlined in the appendices in paragraph (e) of this section, any non-Federal entity that has never received a negotiated indirect cost rate, except for those non-Federal entities described in Appendix VII to Part 200 - States and Local Government and Indian Tribe Indirect Cost Proposals, paragraph D.1.b, may elect to charge a de minimis rate of 10% of modified total direct costs (MTDC) which may be used indefinitely. As described in § 200.403 Factors affecting allowability of costs, costs must be consistently charged as either indirect or direct costs, but may not be double charged or inconsistently charged as both. If chosen, this methodology once elected must be used consistently for all Federal awards until such time as a non-Federal entity chooses to negotiate for a rate, which the non-Federal entity may apply to do at any time.
[ 78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75886, Dec. 19, 2014]
2 CFR 200.415 — Required Certifications.
2 CFR 200.331 — Requirements for Pass-Through Entities.
2 CFR 200.203 — Notices of Funding Opportunities.
2 CFR 200.510 — Financial Statements.
2 CFR 200.210 — Information Contained in a Federal Award.
2 CFR 200.471 — Termination Costs.
2 CFR 200.306 — Cost Sharing or Matching.
2 CFR 2600.101 — Indirect Costs Exception to 2 CFR 200.414.
38 CFR 21.443 — Permissible Uses of VEPFS Grant Funds.