The requirements for the development and submission of indirect (facilities and administration (F&A)) cost rate proposals and cost allocation plans (CAPs) are contained in as follows: Appendix III to Part 200—Indirect (F&A) Identification and Assignment and Rate Determination for Institutions of Higher Education (IHEs) Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations Appendix V to Part Government-Wide Central Service Cost Allocation Plans Appendix VI to Part 200—Public Assistance Cost Allocation Plans Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals Except for the requirements identified under Guidelines,” which are applicable to all types of “Basic non-Federal entities, this compliance requirement is divided into sections based on the type of entity. The differences that exist are necessary because of the nature of the non-Federal entity organizational structures, programs administered, and breadth of services offered by some non-Federal entities and not others. (Source: 2017 OMB Compliance Supplement 3.2) Agency Codification Adjustments/Exceptions: HUD, DOT, and EPA have not made any adjustments or exceptions that directly impact references within this compliance requirement. Basic Guidelines Except where otherwise authorized by statute, cost must meet the following general criteria in order to be allowable under Federal awards; 1. Be necessary and reasonable for the performance of the Federal and be allocable thereto under the principles in. 2. Conform to any limitations or exclusions set forth in 2 CFR part 200, subpart E or in the Federal award as to types or amount of cost items. 3. Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity. 4. Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. 5. Be determined in accordance with generally accepted accounting principles (GAAP), except, for and local governments and Indian tribes only, as otherwise provided for in 2 CFR part 200. 6. 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. 7. Be adequately documented. Selected Items of Cost
The requirements for the development and submission of indirect (facilities and administration (F&A)) cost rate proposals and cost allocation plans (CAPs) are contained in as follows: Appendix III to Part 200—Indirect (F&A) Identification and Assignment and Rate Determination for Institutions of Higher Education (IHEs) Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations Appendix V to Part Government-Wide Central Service Cost Allocation Plans Appendix VI to Part 200—Public Assistance Cost Allocation Plans Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals Except for the requirements identified under “Basic Guidelines,” which are applicable to all types of non-Federal entities, this compliance requirement is divided into sections based on the type of entity. The differences that exist are necessary because of the nature of the non-Federal entity organizational structures, programs administered, and breadth of services offered by some non-Federal entities and not others. (Source: 2017 OMB Compliance Supplement 3.2) Agency Codification Adjustments/Exceptions: HUD, DOT, and EPA have not made any adjustments or exceptions that directly impact references within this compliance requirement. Basic Guidelines Except where otherwise authorized by statute, cost must meet the following general criteria in order to be allowable under Federal awards; 1. Be necessary and reasonable for the performance of the Federal and be allocable thereto under the principles in. 2. Conform to any limitations or exclusions set forth in 2 CFR part 200, subpart E or in the Federal award as to types or amount of cost items. 3. Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity. 4. Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. 5. Be determined in accordance with generally accepted accounting principles (GAAP), except, for and local governments and Indian tribes only, as otherwise provided for in 2 CFR part 200. 6. 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. 7. Be adequately documented. Selected Items of Cost
UG%20FACCR_14239_HOME_2017_IPAv_Final_Mar2018.docx