Cost Principles amp; Selected Items of Cost - Employment 成本原则amp；选定的项目成本的就业.pptVIP

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Cost Principles amp; Selected Items of Cost - Employment 成本原则amp；选定的项目成本的就业.ppt

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Cost Principles Selected Items of Cost Workshop Objectives Review applicability of Code of Federal Regulations (CFR) OMB Circulars ● Uniform Administrative Requirements ● Audit Requirements ● Cost Principles Take a detailed look at the Cost Principles Workshop Objectives(continued) Review criteria for allowability Highlight certain ‘Selected Items of Cost’ OMB CIRCULARS and FEDERAL REGULATIONS APPLICABILITY The Four Main Cost Principles 2 CFR 225 State/Local Governments and Indian Tribes 2 CFR 230 Non-profit Organizations 48 CFR 31 Contract Cost Principles and Procedures dealing with Commercial Organizations 2 CFR 220 Educational Institutions Subawards All subawards are subject to those Federal cost principles applicable to the particular organization concerned. 2 CFR 225, Attachment A, Section A.3.b 2 CFR 230, Section 3.b Structure 2 CFR 225 Attachment A: General Principles for Determining Allowable Costs Attachment B: Selected Items of Cost Attachment C: State/Local-Wide Central Service Cost Allocation Plan Attachment D: Public Assistance Cost Allocation Plans Attachment E: State and Local Indirect Cost Rate Proposals Structure 2 CFR 230 Attachment A: General Principles Attachment B: Selected Items of Cost Attachment C: Non-Profit Organizations Not Subject to This Circular Structure 2 CFR 220 (structured differently) Section A – General principles Section B – Definitions Section C – Basic Considerations Section D – Direct Costs Section E/F – FA/Indirect Costs Section G – Determination and Application of FA/Indirect Cost Rates Section H – Simplified Method for Small Institutions Section J – General Provisions for Selected Items of Cost Federal Cost Principles Purpose – provides that the Federal government bears its fair share of costs except where restricted or prohibited by law Reasonable Necessary “Prudent Person Rule” Consistent with the Federal Rules Cost Principles Authorized or not prohibited Conform to limitations/ex