(two) The results of preceding audits. This contains looking at whether or not the subrecipient gets a Single Audit in accordance with subpart F and the extent to which precisely the same or equivalent subawards happen to be audited as A serious plan;
A agreement is for the purpose of acquiring products and services for your receiver's or subrecipient's use and makes a procurement partnership by using a contractor. See the definition of contract
(one) Is acceptable for your expert services rendered and conforms to your founded written coverage of the recipient or subrecipient continuously placed on both equally Federal and non-Federal pursuits;
(two) Expenses of communicating with the public and push about distinct routines or accomplishments which final result within the effectiveness on the Federal award (these charges are considered essential as part of the outreach effort and hard work with the Federal award); or
If a contract is issue to CAS, expenditures has to be allocated to that deal according to the Price tag Accounting Expectations, which choose precedence around the allocation provisions During this section.
Subpart E establishes rules for analyzing allowable prices incurred by recipients and subrecipients under Federal awards.
(B) Two or maybe more responsible bidders are discovered as inclined and in a position to click here contend proficiently for that enterprise; and
The recipient or subrecipient is answerable for deciding an suitable simplified acquisition threshold according to interior controls, an analysis of risk, and its documented procurement procedures, which can be decrease than, but will have to not exceed, the edge set up in the FAR.
The Federal company ought to announce distinct funding prospects for Federal fiscal guidance that may be openly competed. The term openly competed implies options that are not directed to a number of specifically discovered applicants. To your extent doable, the Federal agency must talk opportunities to the general public in plain language to ensure the announcement is obtainable to assorted communities of qualified applicants, including underserved communities.
(1) The worth with the remaining lifetime of the property recorded during the recipient's or subrecipient's accounting documents at enough time of donation.
signifies a recipient or subrecipient that provides a subaward to a subrecipient (which include reduced tier subrecipients) to carry out A part of a Federal application. The authority in the go-via entity underneath this aspect flows with the subaward arrangement concerning the pass-by way of entity and subrecipient.
(b) Costs or prices based on believed fees for contracts underneath the Federal award are allowable only towards the extent that The prices incurred or Expense estimates included in negotiated selling prices could be allowable to the recipient or subrecipient underneath subpart E of this part.
Irrespective of whether devices is acquired partially or its entirety beneath the Federal award, the recipient or subrecipient ought to take care of products (like substitute gear) making use of techniques that satisfy the following specifications:
(three) The disposal of scrap or surplus resources acquired while in the functionality of the Federal award besides when the receiver or subrecipient is reimbursed for disposal expenditures in a predetermined total; or