Recommendations: NEW ADDITIONS: As part of the requirement of §200.302 …costs of identifying, but not providing, (b) (7), recipient must have written locally available dependent-care procedures for how the determination resources are allowable. of allowable costs are made. Ensure written procedures are updated to …Conference hosts/sponsors must ensure new language for allowable costs exercise discretion and judgment in for conferences is included. ensuring that conference costs are appropriate, necessary and managed in a Provide training to staff on your manner that minimizes costs to the procedures. Federal award. …The Federal awarding agency may authorize exceptions where appropriate for programs including Indian tribes, children, and the elderly. Allowable Costs – §200.434 Contributions and donations. Implications: Contributions/ donations (b)…value of donated services and This is new language in the UG added to be property may be used to meet cost consistent with depreciation allowances sharing or matching requirements. (§200.436) ALSO: Recommendations: … Depreciation on donated property For information and clarification only. allowed, as long as the donated property is not counted towards cost sharing or matching requirements. Legal Costs §200.435 Defense and prosecution of Implications: criminal and civil proceedings. The requirements and conditions for allowable legal costs required in the administration of The language for this cost item was Federal programs are limited. expanded significantly, generally to provide greater definition and types of Recommendations: legal expenses that are unallowable. Now Tribes/TDHEs should exercise caution in specifically mentions Whistleblower making expenditures for legal costs they Protection Act. interpret to be related to administration of the grant and closely evaluate against .435 Depreciation §200.436 Depreciation. Implications: COFAR notes the new language denotes Program specific requirement at 24 CFR 1000.26 shift GASB Statement 51 to GAAP. (b) (1) (i), IHBG and 24 CFR 1003.501 (b) (1) (i), ICDBG: [Use allowance method eliminated from the UG…under previous language, a Depreciation method for fixed assets shall not be reasonable use allowance may be changed without the approval of the Federal negotiated for any assets that are cognizant agency. considered to be fully depreciated… [Note: previously the stated exception for NEW LANGUAGE: depreciation stated shall not be changed without specific approval of HUD or, if charged through a
NEW ADDITIONS: …costs of identifying, but not providing, locally available dependent-care resources are allowable. …Conference hosts/sponsors must exercise discretion and judgment in ensuring that conference costs are appropriate, necessary and managed in a manner that minimizes costs to the Federal award. …The Federal awarding agency may authorize exceptions where appropriate for programs including Indian tribes, children, and the elderly. Recommendations: As part of the requirement of §200.302 (b) (7), recipient must have written procedures for how the determination of allowable costs are made. Ensure written procedures are updated to ensure new language for allowable costs for conferences is included. Provide training to staff on your procedures. Allowable Costs – Contributions/ donations §200.434 Contributions and donations. (b)…value of donated services and property may be used to meet cost sharing or matching requirements. ALSO: … Depreciation on donated property allowed, as long as the donated property is not counted towards cost sharing or matching requirements. Implications: This is new language in the UG added to be consistent with depreciation allowances (§200.436) Recommendations: For information and clarification only. Legal Costs §200.435 Defense and prosecution of criminal and civil proceedings. The language for this cost item was expanded significantly, generally to provide greater definition and types of legal expenses that are unallowable. Now specifically mentions Whistleblower Protection Act. Implications: The requirements and conditions for allowable legal costs required in the administration of Federal programs are limited. Recommendations: Tribes/TDHEs should exercise caution in making expenditures for legal costs they interpret to be related to administration of the grant and closely evaluate against .435 Depreciation §200.436 Depreciation. COFAR notes the new language denotes shift GASB Statement 51 to GAAP. [Use allowance method eliminated from the UG…under previous language, a reasonable use allowance may be negotiated for any assets that are considered to be fully depreciated… NEW LANGUAGE: Implications: Program specific requirement at 24 CFR 1000.26 (b) (1) (i), IHBG and 24 CFR 1003.501 (b) (1) (i), ICDBG: Depreciation method for fixed assets shall not be changed without the approval of the Federal cognizant agency. [Note: previously the stated exception for depreciation stated shall not be changed without specific approval of HUD or, if charged through a