CFR 2-200.414-2014 Grants and agreements. Part200:Uniform administrative requirements, cost prin ciples, and audit requirements for federal awards. SubpartE:Cost principles. Section200.414:Indirect (F&A) costs.
(a) Facilities and Administration Classification. For major IHEs and major nonprofit organizations, indirect (F&A) costs must be classified within two broad categories: "Facilities" and "Administration." "Facilities" is defined as depreciation on buildings, equipment and capital improvement, interest on debt associated with certain buildings, equipment and capital improvements, and operations and maintenance expenses. "Administration" is defined as general administration and general expenses such as the director's office, accounting, personnel and all other types of expenditures not listed specifically under one of the subcategories of "Facilities" (including cross allocations from other pools, where applicable). For nonprofit organizations, library expenses are included in the "Administration" category; for institutions of higher education, they are included in the "Facilities" category. Major IHEs are defined as those required to use the Standard Format for Submission as noted in Appendix III to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) paragraph C. 11. Major nonprofit organizations are those which receive more than $10 million dollars in direct Federal funding.
CFR 2-200.414-2014 history
2014CFR 2-200.414-2014 Grants and agreements. Part200:Uniform administrative requirements, cost prin ciples, and audit requirements for federal awards. SubpartE:Cost principles. Section200.414:Indirect (F&A) costs.
2013CFR 2-200.414-2013 Grants and Agreements. Part200:Uniform administrative requirements, cost principles,and audit requirements for Federal awards. Section200.414:Indirect (F&A) costs.