Chapters:
- 3.1 Payments
- 3.2 Availability of Funds
- 3.3 Matching or Cost Sharing Requirements
- 3.4 Program Income
- 3.5 Adjustments to Awards
- 3.6 Costs Requiring Prior Approval
- 3.7 Property Standards
- General Principles for Property Acquisition and Management
- Screening and Property Management Systems
- Equipment Ownership, Use, Management, and Disposition
- Equipment and Supplies Acquired With Grant Program Funds
- Federal Equipment
- Replacement of Equipment
- Supplies
- Real Property Acquired With Federal Funds
- Retention of Property Records
- Intangible Property
- Copyrights
- Data Produced Under A Federal Award
- Patents, Patent Rights, and Inventions
- 3.8 Procurement under Awards of Federal Assistance
- 3.9 Allowable Costs
- 3.10 Conference Approval, Planning, and Reporting
- 3.11 Indirect Costs
- 3.12 OJP's Confidential Funds
- 3.13 Unallowable Costs
- 3.14 Subrecipient Management and Monitoring
- 3.15 Reporting Requirements
- 3.16 Retention and Access Requirements for
Records - 3.17 Remedies for Noncompliance
- 3.18 Closeout
- 3.19 Audit Requirements
- Audit Threshold
- Audit Objectives
- Audit Reporting Requirements
- Audit Submission Requirements
- Submission of Audit Reports
- Audit Report Confirmation Requests
- Due Dates for Audit Reports
- Audit Compliance
- Resolution of Audit Reports
- Top 10 Audit Findings (Fiscal Year 2014)
- Audit of Subrecipients
- Technical Assistance
- Full-Scope Auditing
- Commercial (For-Profit) Organizations
- Failure to Comply
- Office of Inspector General Regional Offices
- 3.20 Grant Fraud, Waste,
and Abuse - 3.21 Payment Programs
3.11 Indirect Costs
Approval of Indirect Cost Rates for Subrecipients
As the direct recipient of Federal funding, you are responsible for approving indirect cost rates for your subrecipients. Such rate must be consistent with the requirements of 2 C.F.R. ?? 200. The Federal awarding agency will not approve indirect cost rates beyond the direct recipient level; however, subrecipients who are also direct recipients of Federal awards may already have a Federally approved indirect cost rate. If your subrecipient has negotiated an indirect cost rate with the Federal government, then that rate applies.