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6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 6 [Impact on Testing] • Tourniquet placement should not exceed 2 minutes, which may result in hemoconcentration and erroneously increased levels of protein-based analytes, packed cell volume, and other cellular elements • Preferred site is antecubital fossa [Procedural Steps] | Apply tourniquet and select the venipuncture site and vein | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 7 [Impact on Testing] • Part of universal precautions to protect phlebotomists and other health care workers from exposure to blood-borne pathogens [Procedural Steps] | Put on gloves | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 8 [Impact on Testing] • Prevent microbiological contamination • Introduction of alcohol into specimen may cause hemolysis of specimen [Procedural Steps] | Cleanse the venipuncture site and allow to dry | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 9 [Impact on Testing] • Blood flow should be uninterrupted • Immediately mix collection tube containing additives by gentle inversion (end-to-end mixing 5–6 times) • Numerous inversions or vigorous shaking can cause hemolysis [Procedural Steps] | Perform venipuncture; once blood flow begins, request the patient to open his/her hand | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 10 [Impact on Testing] • Recommended order of draw • Blood culture tube • Coagulation tube (light-blue top) • Serum tube with or without clot activator, with or without gel (red top) • Heparin tube (green top) • EDTA tube (lavender or pearl top) • Glycolytic inhibitor tube (grey top) • Plastic or glass serum tubes containing a clot activator may cause interference in coagulation testing. Glass nonadditive serum tubes or plastic serum tubes without a clot activator may be drawn before the coagulation tube. [Procedural Steps] | Fill tubes using the correct order of draw | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 11 [Impact on Testing] Remove as soon as possible after the blood begins to flow [Procedural Steps] | Release and remove the tourniquet | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 12 [Impact on Testing] Cotton balls are not recommended because of the possibility of dislodging the platelet plug at the venipuncture site [Procedural Steps] | Place the gauze pad over the puncture site | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 13 [Impact on Testing] Follow manufacturer’s directions [Procedural Steps] | Remove the needle, activate any safety feature, and dispose of the device | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 14 [Impact on Testing] Watch for continued bleeding [Procedural Steps] | Apply pressure to the site, making sure bleeding has stopped and then bandage the arm | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 15 [Impact on Testing] • The patient and the patient’s specimen must be positively identified at the time of collection • Tubes must be labeled after filling with a label bearing at least the following: • Patient’s first and last names • Identification number • Date of collection • Time of collection • Identification of phlebotomist [Procedural Steps] | Label the tubes and record time of collection | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 16 [Impact on Testing] •Special handling possibilities • Specimen chilling • Transport at 37 degrees C • Protect from light [Procedural Steps] | Observe special handling requirements (if any) | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
6b23daca_rs___Mayo_Medical_Laboratories__Procedural_Steps | [0] 17 [Impact on Testing] Maintain proper transport conditions to preserve specimen integrity [Procedural Steps] | Send properly labeled blood collection tubes to the laboratory | [] | Communiqué - Preanalytic Laboratory Errors - Mayo Medical Laboratories | Procedural Steps | http://www.mayomedicallaboratories.com/articles/communique/2008/12.html | 39/1438042989126.22_20150728002309-00139-ip-10-236-191-2_582647853_4.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Mechanism] PDS [Disadvantages] Poor identification and targeting of beneficiaries [Advantages] | Insulates beneficiaries from inflation and price volatility | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Disadvantages] Low offtake of foodgrain from each household [Advantages] | Ensures entitlement is used for foodgrains only | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Disadvantages] Large leakages and diversions of subsidised foodgrain [Advantages] | Well-developed network of FPS ensures access to foodgrain even in remote areas | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Mechanism] Cash transfers [Disadvantages] Vulnerable to targeting errors [Advantages] | Cash in the hands of poor expands their choices | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Disadvantages] Cash can be used to buy non- food items [Advantages] | Cash may relieve financial constraints faced by the poor, make it possible to form thrift societies and access credit | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Disadvantages] May expose recipients to price volatility and inflation [Advantages] | Administrative costs of cash transfer programmes may be much less than that of centrally sponsored schemes | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Disadvantages] There is poor access to banks and post offices in some areas [Advantages] | Potential for fully electronic transfer | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Mechanism] Food coupons [Disadvantages] Vulnerable to targeting errors [Advantages] | Household is given the freedom to choose where it buys food | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Disadvantages] Food coupons are not indexed for inflation; may expose recipients to inflation [Advantages] | Increases incentive for competitive prices and assured quality of foodgrain among PDS stores | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
27b64c89_the_PRS_Blog___Food_Security__Advantages | [Disadvantages] Difficult to administer; known to have delays in issuing food coupons and reimbursing shops [Advantages] | PDS stores get full price for foodgrains from the poor; no incentive to turn the poor away | [] | the PRS Blog » Food Security | Advantages | http://www.prsindia.org/theprsblog/?tag=food-security | 39/1438042989126.22_20150728002309-00296-ip-10-236-191-2_666277638_3.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST1000 Tiller Pilot [Download] 2.06 MB [Manual Type] | Operation and Installation Handbook | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST2000 Tiller Pilot [Download] 1.99 MB [Manual Type] | Operation and Installation Handbook | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST3000 Wheel Drive Pilot [Download] 2.12 MB [Manual Type] | Operation and Installation Handbook | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST3000 Wheel Drive Pilot [Download] 2.55 MB [Manual Type] | Owner Handbook | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST3000 Wheel Drive Pilot [Download] 126 KB [Manual Type] | Quick Reference Guide | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST4000 Tiller Drive Pilot [Download] 3.16 MB [Manual Type] | Operation and Installation Handbook | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST4000 Wheel Drive Pilot [Download] 3.83 MB [Manual Type] | Operation and Installation Handbook | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST4000+ and ST5000+ [Download] 468 KB [Manual Type] | Quick Reference Guide | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST4000+ Wheel and Tiller [Download] 13.76 MB [Manual Type] | Owner Handbook | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] Mk II Wheel Drive [Download] 143 KB [Manual Type] | Installation Guide | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] Tiller Drive [Download] 350 KB [Manual Type] | Installation Guide | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
6c45a707_rine_Retired_Autopilot_Manuals__Manual_Type | [Product] ST4000 Mk II Bulkhead/ Box Pedestal [Download] 114 KB [Manual Type] | Installation Kit Instructions and Template | [] | Raymarine Retired Autopilot Manuals | Manual Type | http://www.raymarine.eu/view/?id=1836 | 39/1438042989126.22_20150728002309-00283-ip-10-236-191-2_670315848_8.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Advertising and Public Relations | (a) The term advertising costs means the costs of advertising media and corollary administrative costs. Advertising media include magazines, newspapers, radio and television, direct mail, exhibits, electronic or computer transmittals, and the like. (b) The only allowable advertising costs are those which are solely for: (1) The recruitment of personnel required by the non-Federal entity for performance of a Federal award (See also 45 CFR 75.463); (2) The procurement of goods and services for the performance of a Federal award; (3) The disposal of scrap or surplus materials acquired in the performance of a Federal award except when non-Federal entities are reimbursed for disposal costs at a predetermined amount; or (4) Program outreach and other specific purposes necessary to meet the requirements of the Federal award. (c) The term "public relations'' includes community relations and means those activities dedicated to maintaining the image of the non- Federal entity or maintaining or relations with the community or public at large or any segment of the public. (d) The only allowable public relations costs are: (1) Costs specifically required by the Federal award; (2) Costs of communicating with the public and press pertaining to specific activities or accomplishments which result from performance of the Federal award (these costs are considered necessary as part of the outreach effort for the Federal award); or (3) Costs of conducting general liaison with news media and government public relations officers, to the extent that such activities are limited to communication and liaison necessary to keep the public informed on matters of public concern, such as notices of funding opportunities, financial matters, etc. (e) Unallowable advertising and public relations costs include the following: (1) All advertising and public relations costs other than as specified in paragraphs (b) and (d) of this section; (2) Costs of meetings, conventions, convocations, or other events related to other activities of the entity (see also 45 CFR 75.432), including: (i) Costs of displays, demonstrations, and exhibits; (ii) Costs of meeting rooms, hospitality suites, and other special facilities used in conjunction with shows and other special events; and (iii) Salaries and wages of employees engaged in setting up and displaying exhibits, making demonstrations, and providing briefings; (3) Costs of promotional items and memorabilia, including models, gifts, and souvenirs; (4) Costs of advertising and public relations designed solely to promote the non-Federal entity | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Alcoholic Beverages | Unallowable as an entertainment expense, but allowable if within the scope of an approved research project. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Alteration and Renovation | Individual A&R projects that are treated as direct costs and that will not exceed $500,000 will be subject to the A&R policies specified in this exhibit and in the Construction Grants chapter, as applicable. Individual A&R projects exceeding $500,000 in direct costs will be subject to the requirements specified in the Construction Grants chapter. Routine maintenance and repair of the organization's physical plant or equipment, which is allowable and is ordinarily treated as an F&A cost, is not considered A&R for purposes of applying this policy. Certain allowable costs of installing equipment, such as the temporary removal and replacement of wall sections and door frames to place equipment in its permanent location, or the costs of connecting utility lines, replacing finishes and furnishings, and installing any accessory devices required for the equipment's proper and safe utilization, may be considered either equipment costs or A&R costs, depending on the recipient's accounting system. A&R costs are not allowable under grants to individuals, and grants in support of scientific meetings (conference grants). In all other cases, these costs are allowable unless the program legislation, implementing regulations, program guidelines, or other terms and conditions of the award specifically exclude such activity. The A&R must be consistent with the following criteria and documentation requirements: The building has a useful life consistent with program purposes and is architecturally and structurally suitable for conversion to the type of space required. The A&R is essential to the purpose of the grant-supported project. The space involved will be occupied by the project. The space is suitable for human occupancy before A&R work is started except where the purpose of the A&R is to make the space suitable for some purpose other than human occupancy, such as storage. If the space is rented, evidence is provided that the terms of the lease are compatible with the A&R proposed and cover the duration of the project period. If the A&R will affect a site listed in (or eligible for inclusion in) the National Register of Historic Places, the requirements specified in "Preservation of Cultural and Historic Resources" have been followed. Work necessary to obtain an initial occupancy permit for the intended use is not an allowable A&R cost. A recipient may rebudget up to 25 percent of the total approved budget for a budget period into A&R costs without NIH prior approval unless such rebudgeting would result in a change in scope. If the rebudgeting will result in an A&R project exceeding $500,000, NIH will consider the rebudgeting to be a change in scope, and the recipient must submit to the NIH awarding IC the documentation specified in the Construction Grants chapter for prior approval of A&R projects above that dollar level. Under foreign grants or foreign components under domestic grants, major A&R (>$500,000) is unallowable. Minor A&R (<$500,000) is generally allowable on grants made to foreign organizations or to the foreign component of a domestic grant, unless prohibited by the governing statute or implementing program regulations. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Animals | Allowable for the acquisition, care, and use of experimental animals, contingent upon compliance with the applicable requirements of the PHS Policy on Humane Care and Use of Laboratory Animals (see Public Policy Requirements and Objectives-Animal Welfare). If the recipient operates an animal resource facility, charges for use of the facility should be determined in accordance with the Cost Analysis and Rate Setting Manual for Animal Resource Facilities (PDF, 32 MB) - May 2000. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Audiovisual Activities | Allowable for the production of an audiovisual. "Audiovisual" means any product containing visual imagery, sound, or both, such as motion pictures, films, videotapes, live or recorded radio or television programs or public service announcements, slide shows, filmstrips, audio recordings, multimedia presentations, or exhibits where visual imagery, sound, or both are an integral part. "Production" refers to the steps and techniques used to create a finished audiovisual product including, but not limited to, design, layout, scriptwriting, filming or taping, fabrication, sound recording, and editing. A recipient with in-house production capability must determine whether it would be more efficient and economical to use that capability or to contract for the production of an audiovisual. If an audiovisual intended for members of the general public (i.e., people who are not researchers or health professions personnel or who are not directly involved in project activities as employees, trainees, or participants such as volunteers or patients) is produced under an NIH grant-supported project, the recipient must submit two copies of the finished product along with its annual or final progress report (see Administrative Requirements-Monitoring-Reporting and Administrative Requirements-Closeout). The costs of such copies are allowable project costs. Audiovisuals produced under an NIH grant-supported project must bear an acknowledgment and disclaimer, such as the following: The production of this [type of audiovisual (motion picture, television program, etc.)] was supported by Grant No.____________ from [name of NIH awarding IC]. Its contents are solely the responsibility of [name of recipient organization] and do not necessarily represent the official views of [name of NIH awarding IC]. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Audit Services | (a) A reasonably proportionate share of the costs of audits required by, and performed in accordance with, the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507), as implemented by requirements of 45 CFR 75, are allowable. However, the following audit costs are unallowable: (1) Any costs when audits required by the Single Audit Act and Subpart F- Audit Requirements of 45 CFR 75 have not been conducted or have been conducted but not in accordance therewith; and (2) Any costs of auditing a non- Federal entity that is exempted from having an audit conducted under the Single Audit Act and Subpart F-Audit Requirements of 45 CFR 75 because its expenditures under Federal awards are less than $750,000 during the non- Federal entity's fiscal year. (b) The costs of a financial statement audit of a non-Federal entity that does not currently have a Federal award may be included in the indirect cost pool for a cost allocation plan or indirect cost 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 of 45 CFR 75.351 through 75.353) which are exempted from the requirements of the Single Audit Act and Subpart F of 45 CFR 75. This cost is allowable only if the agreed-upon-procedures engagements are: (1) Conducted in accordance with GAGAS attestation standards; (2) Paid for and arranged by the pass-through entity; and (3) Limited in scope to one or more of the following types of compliance requirements: activities allowed or unallowed; allowable costs/cost principles; eligibility; and reporting. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Bad Debts | Bad debts (debts which have been determined to be uncollectable), including losses (whether actual or estimated) arising from uncollectable accounts and other claims, are unallowable. Related collection costs, and related legal costs, arising from such debts after they have been determined to be uncollectable are also unallowable. (See also 45 CFR 75.428). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Bonding | (a) Bonding costs arise when the Federal awarding agency requires assurance against financial loss to itself or others by reason of the act or default of the non-Federal entity. They arise also in instances where the non-Federal entity requires similar assurance, including: bonds as bid, performance, payment, advance payment, infringement, and fidelity bonds for employees and officials. (b) Costs of bonding required pursuant to the terms and conditions of the Federal award are allowable. (c) Costs of bonding required by the non-Federal entity in the general conduct of its operations are allowable as an indirect cost to the extent that such bonding is in accordance with sound business practice and the rates and premiums are reasonable under the circumstances. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Books and Journals | Allowable. If an organization has a library, books and journals generally should be provided as part of normal library services and treated as F&A costs. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Building Acquisition | Unallowable unless building acquisition or construction is specifically authorized by program legislation and is provided for in the NoA. For real property acquired with NIH grant support, the cost of title insurance may be charged to the grant in proportion to the Federal share of the acquisition cost. Filing fees for recording the Federal interest in the real property in appropriate records of the applicable jurisdiction also may be charged to the grant. (Also see Construction Grants-Allowable and Unallowable Costs and Activities in IIB). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Capital Expenditures | See Equipment and Other Capital Expenditures. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Child Care Costs | Allowable if incurred to assist individuals to participate as subjects in research projects. Such costs also may be allowable as a fringe benefit for individuals working on a grant-supported project (see Fringe Benefits and Travel Costs in this exhibit). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Collection of Improper Payments | The costs incurred by a non-Federal entity to recover improper payments are allowable as either direct or indirect costs, as appropriate. Amounts collected may be used by the non-Federal entity in accordance with cash management standards set forth in 45 CFR 75.305. (See Improper Payment). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Communications | Allowable. Such costs include local and long-distance telephone calls, express mail, and postage, and usually are treated as F&A costs. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Conference Grant Costs | See Support of Scientific Meetings (Conference Grants) chapter in IIB for allowability of costs for scientific meetings (conferences). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Consortium Agreements/ Contracts under Grants | Allowable to carry out a portion of the programmatic effort or for the acquisition of routine goods or services under the grant. Such arrangements may require NIH approval as specified in Administrative Requirements-Changes in Project and Budget. (See also Administrative Requirements-Management Systems and Procedures-Procurement System Standards and Requirements for policies that apply to the acquisition of routine goods and services and the Consortium Agreements chapter in IIB for policies that apply to recipient collaboration with other organizations in carrying out the grant-supported research). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Construction | Allowable only when program legislation specifically authorizes new construction, modernization, or major A&R, and NIH specifically authorizes such costs in the NoA. When authorized, construction activities may include construction of a new facility or projects in an existing building that are considered to be construction, such as relocation of exterior walls, roofs, and floors; attachment of fire escapes; or completion of unfinished shell space to make it suitable for human occupancy (see Construction Grants chapter in IIB). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Consultant Services | SeeProfessional Services and Salaries and Wages/Intra-IHE Consulting. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Contingency Provisions | Unallowable. Payments made by the NIH awarding IC to the non-Federal entity's "contingency reserve" or any similar payment made for events the occurrence of which cannot be foretold with certainty as to the time or intensity, or with an assurance of their happening, are unallowable under non-construction grants. Contingency funds do not include pension funds, self-insurance funds, and normal accruals (also see Reserve Funds in this exhibit). (See also Construction Grants-Allowable and Unallowable Costs and Activities in IIB concerning contingency funds under construction grants). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Customs and Import Duties | Allowable under grants to domestic organizations when performance will take place entirely within the United States, its possessions, or its territories, or when foreign involvement in the project is incidental to the overall grant-supported project. Charges may include consular fees, customs surtaxes, value-added taxes, and other related charges. Consular fees, customs surtaxes, value-added taxes and other related charges are unallowable on foreign grants or the foreign component of a domestic grant. (See Taxes in this exhibit). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Depreciation or Use Allowances | Allowable. Such costs usually are treated as F&A costs. Depreciation or use charges on equipment or buildings acquired under a federally supported project are not allowable. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Donor Costs | Allowable as payment to volunteers or research subjects who contribute blood, urine samples, and other body fluids or tissues that are specifically project-related. Donor costs are not considered a research patient care expense (see the Research Patient Care Costs chapter in IIB). Also see Incentive Costs in this exhibit. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Drugs | Allowable if within the scope of an approved research project. Project funds may not be used to purchase drugs classified by FDA as "ineffective" or "possibly effective" except in approved clinical research projects or in cases where there is no alternative other than therapy with "possibly effective" drugs. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Dues or Membership Fees | Allowable as an F&A cost for organizational membership in business, professional, or technical organizations or societies. Payment of dues or membership fees for an individual's membership in a professional or technical organization is allowable as a fringe benefit or an employee development cost, if paid according to an established organizational policy consistently applied regardless of the source of funds. See also Membership, Subscription, and Professional Activity costs. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Entertainment Costs | Costs of entertainment, including amusement, diversion, and social activities and any associated costs are unallowable, except where specific costs that might otherwise be considered entertainment have a programmatic purpose and are authorized either in the approved budget for the Federal award or with prior written approval of the NIH awarding IC. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Equipment and Other Capital Expenditures | The following rules of allowability must apply to equipment and other capital expenditures: (1) Capital expenditures for general purpose equipment, buildings, and land are unallowable as direct charges, except with the prior written approval of the NIH awarding IC or pass-through entity. (2) Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with a unit cost of $5,000 or more have the prior written approval of the HHS NIH awarding agency or pass-through entity. (3) Capital expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life are unallowable as a direct cost except with the prior written approval of the NIH awarding agency, or pass-through entity. See Depreciation for rules on the allowability of depreciation on buildings, capital improvements, and equipment. See also Rental Costs of Real Property and Equipment. (4) When approved as a direct charge pursuant to items (1) through (3) above, capital expenditures will be charged in the period in which the expenditure is incurred, or as otherwise determined appropriate and negotiated with the NIH awarding IC. (5) The unamortized portion of any equipment written off as a result of a change in capitalization levels may be recovered by continuing to claim the otherwise allowable depreciation on the equipment, or by amortizing the amount to be written off over a period of years negotiated with the Federal cognizant agency for indirect cost. (6) Cost of equipment disposal. If the non-Federal entity is instructed by the NIH awarding IC to otherwise dispose of or transfer the equipment the costs of such disposal or transfer are allowable. See also Capital Expenditures, Equipment, Special Purpose Equipment, General Purpose Equipment, Acquisition Cost, and Capital Assets. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Federal (U.S. Government) Employees | See Grants to Federal Institutions and Payments to Federal Employees under Grants-Allowable and Unallowable Costs in IIB for the allowability of payments made to, or on behalf of, Federal employees under NIH grants, including grants to Federal institutions. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Fines, Penalties, Damages and Other Settlements | Costs resulting from non-Federal entity violations of, alleged violations of, or failure to comply with, Federal, state, tribal, local or foreign laws and regulations are unallowable, except when incurred as a result of compliance with specific provisions of the Federal award, or with prior written approval of the NIH awarding IC. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Fringe Benefits | Fringe benefits are allowances and services provided by employers to their employees as compensation in addition to regular salaries and wages. Fringe benefits include, but are not limited to, the costs of leave (vacation, family related, sick or military), employee insurance, pensions, and unemployment benefit plans. Except as provided elsewhere in 45 CFR 75 Subpart E, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, non-Federal entity-employee agreement, or an established policy of the non-Federal entity. For policies applicable to tuition remission for students working on grant-supported research projects, see Fringe Benefits / IHE Tuition/Tuition Remission in this exhibit. See Ruth L. Kirschstein National Research Service Awards-Individual Fellowships-Allowable and Unallowable Costs-Tuition and Fees and Ruth L. Kirschstein National Research Service Awards-Institutional Research Training Grants-Allowable and Unallowable Costs-Trainee Tuition and Fees in IIB for the allowability of tuition costs for fellows and trainees. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Fringe Benefits / IHE Tuition/Tuition Remission | Tuition remission and other forms of compensation paid as, or in lieu of, wages to students under research grants are allowable, provided the following conditions are met: The individual is conducting activities necessary to the Federal award. Tuition remission and other support are provided, in accordance with established institutional policy, of the IHE and consistently provided in a like manner to students in return for similar activities conducted under Federal awards as well as other activities. During the academic period, the student is enrolled in an advanced degree program at a non-Federal entity or affiliated institution and the activities of the student in relation to the Federal award are related to the degree program. The tuition or other payments are reasonable compensation for the work performed and are conditioned explicitly upon the performance of necessary work. It is the IHE's practice to similarly compensate students under Federal awards as well as other activities Charges for tuition remission and other forms of compensation paid to students as, or in lieu of, salaries and wages are subject to the reporting requirements in 45 CFR 75.430(i). NIH will determine the allowability and reasonableness of such compensation under a grant on the basis of 45 CFR 75 Subpart E and its current operating guidelines. The maximum amount NIH will award for compensation of a graduate student receiving support from a research grant is the zero-level Kirschstein-NRSA stipend in effect when NIH issues the grant award (see current levels posted at http://grants.nih.gov/training/nrsa.htm). Payments made for educational assistance (e.g., scholarships, fellowships, and student aid costs) may not be paid from NIH research grant funds even when they would appear to benefit the research project. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Fringe Benefits / Insurance | Allowable. Insurance usually is treated as an F&A cost. In certain situations, however, where special insurance is required as a condition of the grant because of risks peculiar to the project, the premium may be charged as a direct cost if doing so is consistent with organizational policy. Medical liability (malpractice) insurance is an allowable cost of research programs at all types of recipients only if the research involves human subjects. If so, the insurance should be treated as a direct cost and assigned to individual grants based on the manner in which the insurer allocates the risk to the population covered by the insurance. See also Reserve Funds. The cost of insuring equipment, whether purchased with project funds or furnished as federally owned property, normally should be included in F&A costs but may be allowable as a direct cost if this manner of charging is the normal organizational policy. Health insurance for trainees and fellows is addressed in the Ruth L. Kirschstein National Research Service Awards chapter in IIB. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Fringe Benefits / Pension Plan Costs | Pension plan costs which are incurred in accordance with the established policies of the non- Federal entity are allowable, provided that: (1) Such policies meet the test of reasonableness. (2) The methods of cost allocation are not discriminatory. (3) For entities using accrual based accounting, the cost assigned to each fiscal year is determined in accordance with GAAP. (4) The costs assigned to a given fiscal year are funded for all plan participants within six months after the end of that year. However, increases to normal and past service pension costs caused by a delay in funding the actuarial liability beyond 30 calendar days after each quarter of the year to which such costs are assignable are unallowable. Non- Federal entity may elect to follow the "Cost Accounting Standard for Composition and Measurement of Pension Costs'' (48 CFR 9904.412). (5) Pension plan termination insurance premiums paid pursuant to the Employee Retirement Income Security Act (ERISA) of 1974 (29 U.S.C. 1301-1461) are allowable. Late payment charges on such premiums are unallowable. Excise taxes on accumulated funding deficiencies and other penalties imposed under ERISA are unallowable. (6) Pension plan costs may be computed using a pay-as-you-go method or an acceptable actuarial cost method in accordance with established written policies of the non-Federal entity. (i) For pension plans financed on a pay-as-you-go method, allowable costs will be limited to those representing actual payments to retirees or their beneficiaries. (ii) Pension costs calculated using an actuarial cost-based method recognized by GAAP are allowable for a given fiscal year if they are funded for that year within six months after the end of that year. Costs funded after the six month period (or a later period agreed to by the cognizant agency for indirect costs) are allowable in the year funded. The cognizant agency for indirect costs may agree to an extension of the six month period if an appropriate adjustment is made to compensate for the timing of the charges to the Federal government and related Federal reimbursement and the non-Federal entity's contribution to the pension fund. Adjustments may be made by cash refund or other equitable procedures to compensate the Federal government for the time value of Federal reimbursements in excess of contributions to the pension fund. (iii) Amounts funded by the non- Federal entity in excess of the actuarially determined amount for a fiscal year may be used as the non- Federal entity's contribution in future periods. (iv) When a non-Federal entity converts to an acceptable actuarial cost method, as defined by GAAP, and funds pension costs in accordance with this method, the unfunded liability at the time of conversion is allowable if amortized over a period of years in accordance with GAAP. (v) The Federal government must receive an equitable share of any previously allowed pension costs (including earnings thereon) which revert or inure to the non-Federal entity in the form of a refund, withdrawal, or other credit. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Fringe Benefits / Severance Pay | (1) Severance pay, also commonly referred to as dismissal wages, is a payment in addition to regular salaries and wages, by non-Federal entities to workers whose employment is being terminated. Costs of severance pay are allowable only to the extent that in each case, it is required by (a) law, (b) employer-employee agreement, (c) established policy that constitutes, in effect, an implied agreement on the non- Federal entity's part, or (d) circumstances of the particular employment. (2) Costs of severance payments are divided into two categories as follows: (i) Actual normal turnover severance payments must be allocated to all activities; or, where the non-Federal entity provides for a reserve for normal severances, such method will be acceptable if the charge to current operations is reasonable in light of payments actually made for normal severances over a representative past period, and if amounts charged are allocated to all activities of the non- Federal entity. (ii) Measurement of costs of abnormal or mass severance pay by means of an accrual will not achieve equity to both parties. Thus, accruals for this purpose are not allowable. However, the Federal government recognizes its obligation to participate, to the extent of its fair share, in any specific payment. Prior approval by the Federal awarding agency or cognizant agency for indirect cost, as appropriate, is required. (3) Costs incurred in certain severance pay packages which are in an amount in excess of the normal severance pay paid by the non-Federal entity to an employee upon termination of employment and are paid to the employee contingent upon a change in management control over, or ownership of, the non-Federal entity's assets, are unallowable. (4) Severance payments to foreign nationals employed by the non-Federal entity outside the United States, to the extent that the amount exceeds the customary or prevailing practices for the non-Federal entity in the United States, are unallowable, unless they are necessary for the performance of Federal programs and approved by the NIH awarding IC. (5) Severance payments to foreign nationals employed by the non-Federal entity outside the United States due to the termination of the foreign national as a result of the closing of, or curtailment of activities by, the non-Federal entity in that country, are unallowable, unless they are necessary for the performance of Federal programs and approved by the NIH awarding IC. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Fundraising and Investment Management Costs | (a) Costs of organized fund raising, including financial campaigns, endowment drives, solicitation of gifts and bequests, and similar expenses incurred to raise capital or obtain contributions are unallowable. Fund raising costs for the purposes of meeting the Federal program objectives are allowable with prior written approval from the Federal awarding agency. (See also Proposal Costs). (b) Costs of investment counsel and staff and similar expenses incurred to enhance income from investments are unallowable except when associated with investments covering pension, self-insurance, or other funds which include Federal participation allowed by 45 CFR 75. (c) Costs related to the physical custody and control of monies and securities are allowable. (d) Both allowable and unallowable fund raising and investment activities must be allocated as an appropriate share of indirect costs under the conditions described in 45 CFR 75.413. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Genomic Arrays | Allowable as a direct cost, but with specialized treatment of F&A reimbursement for costs exceeding $50,000 in each budget year. See Cost Considerations-Reimbursement of Facilities and Administrative Costs for more information. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Hazardous Waste Disposal | Allowable; usually treated as an F&A cost. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Honoraria | Unallowable when the primary intent is to confer distinction on, or to symbolize respect, esteem, or admiration for, the recipient of the honorarium. A payment for services rendered, such as a speaker's fee under a conference grant, is allowable. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Hospitalization | See Research Patient Care in this exhibit. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Incentive Costs | Incentive payments to volunteers or patients participating in a grant-supported project or program are allowable. Incentive payments to individuals to motivate them to take advantage of grant-supported health care or other services are allowable if within the scope of an approved project. See Salaries and Wages/Incentive Compensation in this exhibit for incentive payments to employees. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Indemnification | Absent express statutory authority, unallowable if the indemnification would result in liability that is indefinite, indeterminate or potentially unlimited. In those rare cases where authority does allow this cost, it would be reflected in the NoA. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Independent Research and Development Costs | Independent research and development is research and development which is conducted by an organization, and which is not sponsored by Federal or non-Federal awards, contracts, or other agreements. Independent research and development shall be allocated its proportionate share of indirect costs on the same basis as the allocation of indirect costs to sponsored research and development. The cost of independent research and development, including their proportionate share of indirect costs, are unallowable. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Intellectual Property (Invention, Copyright, Patent, or Licensing Costs) | Unallowable as a direct cost unless specifically authorized on the grant award. May be allowable as F&A costs, provided they are in accordance with 45 CFR 75.448 and are included in the negotiation of F&A cost rates. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Interest | Allowable as an F&A cost for certain assets as specified in 45 CFR 75.449. Unallowable for hospitals (45 CFR Pt 75, Appendix IX, I.o). (see Payment-Interest Earned on Advances of Grant Funds). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] IRB or IACUC Costs | Costs associated with IRB review of human research protocols, or IACUC review of animal research protocols, are not allowable as direct charges to NIH-funded research unless such costs are not covered by the organization's F&A rate. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Laboratory Directed Research & Development | NIH awards to DOE laboratories will not include the proportionate share of F&A costs for Laboratory Directed Research & Development (LDRD) in accordance with the MOU with the Department of Energy dated June 18, 1998, although the NIH will not restrict the DOE laboratory contractors from recovering LDRD costs within the total funding included in an award. In addition, DOE has agreed to waive the Overhead Rate on all NIH grant awards to DOE laboratory contractors. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Leave | Allowable for employees as a fringe benefit (see Fringe Benefits in this exhibit). See Ruth L. Kirschstein National Research Service Awards-Individual Fellowships-Other Terms and Conditions-Leave and Ruth L. Kirschstein National Research Service Awards-Institutional Research Training Grants-Other Terms and Conditions-Leave in IIB for NIH policy on leave for fellows and trainees. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Legal Services | Allowable. Generally treated as an F&A cost but, subject to the limitations described in the applicable cost principles, may be treated as a direct cost for legal services provided by individuals who are not employees of the recipient organization. Before a recipient incurs legal costs that are extraordinary or unusual in nature, the recipient should make an advance agreement regarding the appropriateness and reasonableness of such costs with the GMO. Legal costs incurred in defending or prosecuting claims, whether equitable or monetary, including administrative grant appeals, are unallowable charges to NIH grant-supported projects, except as provided in the 45 CFR 75. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Library Services | General library support is not allowable as a direct cost but may be included in the recipient's F&A pool. However, such services are allowable as a direct cost when specifically required for the conduct of the project and when identifiable as an integral part of the grant-supported activity (e.g., in those programs designed to develop and support such services). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Lobbying | Generally unallowable, in accordance with 45 CFR 75.450, including costs of lobbying activities to influence the introduction, enactment, or modification of legislation by the U.S. Congress or a State legislature. Under certain circumstances, as provided in 45 CFR 74.450(c)(2)(i), costs associated with activities that might otherwise be considered "lobbying" that are directly related to the performance of a grant may be allowable. The recipient should obtain an advance understanding with the GMO if it intends to engage in these activities. Unallowable for State and Local governments and for-profit organizations. (Also see Public Policy Requirements and Objectives-Lobbying Prohibition, Appropriation Mandates - Lobbying - Appropriation Prohibition, and Administrative Requirements-Monitoring-Reporting concerning lobbying restrictions, the required certification, and reporting). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Maintenance and Repair Costs | Costs incurred for utilities, insurance, security, necessary maintenance, janitorial services, repair, or upkeep of buildings and equipment (including Federal property unless otherwise provided for) which neither add to the permanent value of the property nor appreciably prolong its intended life, but keep it in an efficient operating condition, are allowable. Costs incurred for improvements which add to the permanent value of the buildings and equipment or appreciably prolong their intended life must be treated as capital expenditures (see § 75.439). These costs are only allowable to the extent not paid through rental or other agreements. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Materials and Supplies Costs, including Costs of Computing Devices. | (a) Costs incurred for materials, supplies, and fabricated parts necessary to carry out a Federal award are allowable. (b) Purchased materials and supplies must be charged at their actual prices, net of applicable credits. Withdrawals from general stores or stockrooms should be charged at their actual net cost under any recognized method of pricing inventory withdrawals, consistently applied. Incoming transportation charges are a proper part of materials and supplies costs. (c) Materials and supplies used for the performance of a Federal award may be charged as direct costs. In the specific case of computing devices, charging as direct costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of a Federal award. (d) Where federally-donated or furnished materials are used in performing. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Meals | Allowable for subjects and patients under study, or where specifically approved as part of the project activity, provided that such charges are not duplicated in participants' per diem or subsistence allowances, if any. When certain meals are an integral and necessary part of a meeting or conference (i.e., a working meal where business is transacted), grant funds may be used for such meals only when consistent with terms of award. The cost of meals served at a meeting or conference, for which the primary purpose is the dissemination of technical information, is no longer allowable on NIH grants where the primary purpose of the grant is to support a conference or meeting (see also Support of Scientific Meetings (Conference Grants) Section 14.10.1). However, when such a meeting/conference is an ancillary effort under a grant where the primary purpose is other than to support such a meeting/conference, then the cost of meals would be allowable. When allowable as a direct charge, the cost of any meal must meet a test of reasonableness. However, recurring business meetings, such as staff meetings, should not be broadly considered as meetings for the primary purpose of disseminating technical information in order to justify charging meals or refreshment to costs to grants. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Membership, Subscription, and Professional Activity Costs | (a) Costs of the non-Federal entity's membership in business, technical, and professional organizations are allowable as an F&A cost. (b) Costs of the non-Federal entity's subscriptions to business, professional, and technical periodicals are allowable. (c) Costs of membership in any civic or community organization are allowable with prior approval by the NIH awarding IC or pass-through entity. (d) Costs of membership in any country club or social or dining club or organization are unallowable. (e) Costs of membership in organizations whose primary purpose is lobbying are unallowable. See also Lobbying. (f) Payment of dues or membership fees for an individual's membership in a professional or technical organization is allowable as a fringe benefit or an employee development cost, if paid according to an established organizational policy consistently applied regardless of the source of funds. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Moving | See Recruitment Costs, Relocation Costs, and Transportation Costs in this exhibit. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Nursery Items | Allowable for the purchase of items such as toys and games to allow patients to participate in research protocols. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Overtime | See Salaries and Wages/Extra Service Pay (Overtime) in this exhibit. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Participant Support Costs | Only allowable when identified in specific FOAs. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Pre-Award (Pre-Agreement) Costs | Allowable. A recipient may, at its own risk and without NIH prior approval, incur obligations and expenditures to cover costs up to 90 days before the beginning date of the initial budget period of a new or renewal award if such costs: are necessary to conduct the project, and would be allowable under the grant, if awarded, without NIH prior approval. If specific expenditures would otherwise require prior approval, the recipient must obtain NIH approval before incurring the cost. NIH prior approval is required for any costs to be incurred more than 90 days before the beginning date of the initial budget period of a new or competing continuation award. Recipients may incur pre-award costs before the beginning date of a non-competing continuation award without regard to the time parameters stated above. The incurrence of pre-award costs in anticipation of a competing or non-competing award imposes no obligation on NIH either to make the award or to increase the amount of the approved budget if an award is made for less than the amount anticipated and is inadequate to cover the pre-award costs incurred. NIH expects the recipient to be fully aware that pre-award costs result in borrowing against future support and that such borrowing must not impair the recipient's ability to accomplish the project objectives in the approved time frame or in any way adversely affect the conduct of the project. Pre-Award Costs are generally not applicable to training grants or fellowships. See respective sections for Individual Fellowships and Institutional Training Grants in the Ruth L. Kirschstein National Research Service Award chapter in IIB for additional information. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Professional Services Costs | (a) Costs of professional and consultant services rendered by persons who are members of a particular profession or possess a special skill, and who are not officers or employees of the non-Federal entity, are allowable, subject to paragraphs (b) and (c) below when reasonable in relation to the services rendered and when not contingent upon recovery of the costs from the Federal government. In addition, legal and related services are limited under 45 CFR 75.435. (b) In determining the allowability of costs in a particular case, no single factor or any special combination of factors is necessarily determinative. However, the following factors are relevant: (1) The nature and scope of the service rendered in relation to the service required. (2) The necessity of contracting for the service, considering the non-Federal entity's capability in the particular area. (3) The past pattern of such costs, particularly in the years prior to Federal awards. (4) The impact of Federal awards on the non-Federal entity's business (i.e., what new problems have arisen). (5) Whether the proportion of Federal work to the non-Federal entity's total business is such as to influence the non- Federal entity in favor of incurring the cost, particularly where the services rendered are not of a continuing nature and have little relationship to work under Federal awards. (6) Whether the service can be performed more economically by direct employment rather than contracting. (7) The qualifications of the individual or concern rendering the service and the customary fees charged, especially on non-federally funded activities. (8) Adequacy of the contractual agreement for the service (e.g., description of the service, estimate of time required, rate of compensation, and termination provisions). (c) In addition to the factors in paragraph (b) above, to be allowable, retainer fees must be supported by evidence of bona fide services available or rendered. Recipients, consortium participants, and contractors under grants are encouraged to obtain written reports from consultants unless such a report is not feasible given the nature of the consultation or would not be useful. Documentation maintained by the receiving organization should include the name of the consulting firm or individual consultant; the nature of the services rendered and their relevance to the grant-supported activities, if not otherwise apparent from the nature of the services; the period of service; the basis for calculating the fee paid (e.g., rate per day or hour worked or rate per unit of service rendered); and the amount paid. This information may be included in the consultant's invoice, in the report, or in another document. See Grants to Federal Institutions and Payments to Federal Employees under Grants chapter in IIB for allowable costs associated with consultant payments to Federal employees and the circumstances of allowability. See Salaries and Wages/Intra-IHE Consulting. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Profit or Fee | Except for grants awarded under the SBIR/STTR programs, under an NIH grant, no profit or fee will be provided to a for-profit organization, whether as a recipient or as a consortium participant. A profit or fee under a grant is not a cost, but is an amount in excess of actual allowable direct and F&A costs. In accordance with normal commercial practice, a profit/fee may be paid to a contractor under an NIH grant providing routine goods or services to the recipient. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Proposal Costs | Proposal costs are the costs of preparing bids, proposals, or applications on potential Federal and non-Federal awards or projects, including the development of data necessary to support the non-Federal entity's bids or proposals. Proposal costs of the current accounting period of both successful and unsuccessful bids and proposals normally should be treated as indirect (F&A) costs and allocated currently to all activities of the non- Federal entity. No proposal costs of past accounting periods will be allocable to the current period. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Public Relations Costs | See Advertising and Public Relations. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Publication and Printing Costs | (a) Publication costs for electronic and print media, including distribution, promotion, and general handling are allowable. If these costs are not identifiable with a particular cost objective, they should be allocated as indirect costs to all benefiting activities of the non-Federal entity. (b) Page charges for professional journal publications are allowable where: (1) The publications report work supported by the Federal government; and (2) The charges are levied impartially on all items published by the journal, whether or not under a Federal award. (3) The non-Federal entity may charge the Federal award before closeout for the costs of publication or sharing of research results if the costs are not incurred during the period of performance of the Federal award. Publications and journal articles produced under an NIH grant-supported project must bear an acknowledgment and disclaimer, as appropriate, as provided in Administrative Requirements-Availability of Research Results: Publications, Intellectual Property Rights, and Sharing Research Resources. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Rearrangement and Reconversion Costs | See Alteration and Renovation costs. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Recruiting Costs | (a) Subject to paragraphs (b) and (c) of this section, and provided that the size of the staff recruited and maintained is in keeping with workload requirements, costs of "help wanted'' advertising, operating costs of an employment office necessary to secure and maintain an adequate staff, costs of operating an aptitude and educational testing program, travel costs of employees while engaged in recruiting personnel, travel costs of applicants for interviews for prospective employment, and relocation costs incurred incident to recruitment of new employees, are allowable to the extent that such costs are incurred pursuant to the non- Federal entity's standard recruitment program. Where the non-Federal entity uses employment agencies, costs not in excess of standard commercial rates for such services are allowable. (b) Special emoluments, fringe benefits, and salary allowances incurred to attract professional personnel that do not meet the test of reasonableness or do not conform with the established practices of the non-Federal entity, are unallowable. (c) Where relocation costs incurred incident to recruitment of a new employee have been funded in whole or in part as a direct cost to a Federal award, and the newly hired employee resigns for reasons within the employee's control within 12 months after hire, the non-Federal entity will be required to refund or credit the Federal share of such relocation costs to the Federal government. See also Relocation Costs of Employees. (d) Short-term, travel visa costs (as opposed to longer-term, immigration 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 be clearly identified as directly connected to work performed on a Federal award. For these costs to be directly charged to a Federal award, they must: (1) Be critical and necessary for the conduct of the project; (2) Be allowable under the applicable cost principles; (3) Be consistent with the non-Federal entity's cost accounting practices and non-Federal entity policy; and (4) Meet the definition of "direct cost'' as described in the applicable cost principles. Project funds may not be used for a prospective trainee's travel costs to or from the recipient organization for the purpose of recruitment. However, other costs incurred in connection with recruitment under training programs, such as advertising, may be allocated to a grant-supported project according to the provisions of the applicable cost principles (also see Travel, Relocation Costs, and Visa Costs in this exhibit). | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs | [Items] Registration Fees (for Symposiums and Seminars) | Allowable if necessary to accomplish project objectives. | [] | 7.9 Allowability of Costs/Activities | Explanation of Allowable Costs | http://grants.nih.gov/grants/policy/nihgps/HTML5/section_7/7.9_allowability_of_costs_activities.htm | 39/1438042989126.22_20150728002309-00097-ip-10-236-191-2_109358006_1.json |
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