Cost Allocation and Federal Compliance成本分配和联邦的依从性.ppt

* Special Indirect Cost Rates Special Indirect Cost Rates may be required for a particular segment of work based on: The physical location of the work The level of administrative support required The nature of the facilities or other resources employed The scientific disciplines or technical skills involved The organizational arrangements involved Or a combination of the above * Cost Allocation Plan Process Information Requirements: Organization Chart Chart of Accounts Expenditure Detail Payroll Data Direct Charges Interviews with Staffs Statistical Data/Metrics Grants Inventory (Schedule of Expenditure of Federal Awards) * Salaries and Wages Documentation Payroll - Charges to awards for salaries and wages, whether treated as direct costs or indirect costs, will be based on documented payrolls approved by a responsible official(s) of the organization (subparagraph 8.m.(1) of Appendix B to 2 CFR Part 230) Personnel Activity Reports (PARs) – The distribution of salaries and wages to awards must be supported by personnel activity reports (subparagraph 8.m.(1) of Appendix B to 2 CFR Part 230) * Personnel Activity Reports (PARs) PARs reflecting the distribution of activity of each employee must be maintained for all staff members (professional and nonprofessionals) whose compensation is charged, in whole or in part, directly to awards. PARs must also be maintained for other employees whose work involves two or more functions or activities in order to support the allocation of indirect costs. e.g., an employee engaged part-time in indirect cost activities and part-time in a direct function * Personnel Activity Reports (PARs) PARs maintained by non-profit organizations must: Reflect an after-the-fact determination of the actual activity of each employee Budget estimates do not qualify as support for charges to awards Account for the total activity for which employees are compensated and which is required in fulfillment of their obligations to the organization Be sig