The Federal company could modify the risk evaluation Anytime in the duration of overall performance, which can justify improvements to the stipulations from the Federal award. See § two hundred.208.
The Federal agency or go-by way of entity may settle for the recipient's or subrecipient's bonding coverage and needs for design or facility advancement contracts or subcontracts exceeding the simplified acquisition threshold.
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(d) The accounting practices in the receiver and subrecipient needs to be consistent with these Expense concepts and aid the accumulation of expenditures as expected by these cost concepts, such as protecting enough documentation to assist prices charged to your Federal award.
The full expense of a Federal award would be the sum in the allowable direct and allocable indirect expenses minus any relevant credits
The Federal agency or go-by way of entity, Inspectors Normal, the Comptroller Standard of The us, or any in their approved Reps need to have the best of usage of any data in the receiver or subrecipient pertinent into the Federal award to perform audits, execute web page visits, or for every other official use.
(four) In the event the receiver or subrecipient cannot satisfy the standards for advance payments plus the Federal company or go-by way of entity has determined that reimbursement is just not possible as the recipient or subrecipient lacks adequate working capital, the Federal company or pass-by entity might give cash with a Performing money progress basis. Underneath this procedure, the Federal agency or move-by way of entity must advance cash payments on the recipient or subrecipient to deal with its believed disbursement requirements for an First time period commonly aligned to the recipient's or subrecipient's disbursing cycle.
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(five) A necessity which the subrecipient permit the pass-through entity and auditors to obtain the subrecipient's data and economic statements with the move-by means of entity to satisfy its checking demands; and
Fees to the recipient or subrecipient ensuing from economic obligations incurred from the recipient or subrecipient throughout a suspension or following the termination of the Federal award aren't allowable Except if the Federal company or go-by means of entity expressly authorizes them in the discover of suspension or termination or subsequently. Nonetheless, prices in the course of suspension or just after termination are allowable if:
(6) Other awards underneath which the receiver or subrecipient will not be required to account for genuine expenditures incurred.
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(b) The prices are appropriately supported by approved Value allocation plans in accordance Together with the applicable Charge accounting principles of this portion; and