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Notes

34 C.F.R. §§ 76.564–76.569

6 sections in range

§76.564. Restricted indirect cost rate formula.

34 C.F.R. § 76.564

(a)
An indirect cost rate for a grant covered by §§ 76.563 or 75.563 is determined by the following formula: Restricted indirect cost rate = (General management costs + Fixed costs) ÷ (Other expenditures).
(b)
General management costs, fixed costs, and other expenditures must be determined under §§ 76.565 through 76.567.
(c)
Under the programs covered by § 76.563, a grantee or subgrantee that is not a State or local government agency—
(1)
Must use a negotiated restricted indirect cost rate computed under paragraph (a) of this section or cost allocation plan that complies with the formula in paragraph (a) of this section; or
(2)
May elect to use an indirect cost rate of 8 percent of the modified total direct costs (MTDC) base if the grantee or subgrantee does not have a negotiated restricted indirect cost rate. MTDC is defined in 2 CFR 200.1. If the Secretary determines that the grantee or subgrantee would have a lower rate as calculated under paragraph (a) of this section, the lower rate must be used for the affected program.
(3)
If the grantee has established a threshold for equipment that is lower than the amount specified in the Uniform Guidance, the grantee must use that threshold to exclude equipment from the MTDC base.
(4)
For purposes of the MTDC base and application of the 8 percent rate, MTDC includes up to the amount specified in the definition of MTDC in the Uniform Guidance of each subaward, each year.
(d)
Indirect costs that are unrecovered as a result of these restrictions may not be charged directly, used to satisfy matching or cost-sharing requirements, or charged to another Federal award.
Notes, amendments, and revision history

Amendments

[89 FR 70338, Aug. 29, 2024]

Authority

Authority: 20 U.S.C. 1221e-3 and 3474, unless otherwise noted. Section 76.101 also issued under 20 U.S.C. 1221e-3, 3474, and 7844(b). Section 76.127 also issued under 48 U.S.C. 1469a. Section 76.128 also issued under 48 U.S.C. 1469a. Section 76.129 also issued under 48 U.S.C. 1469a. Section 76.130 also issued under 48 U.S.C. 1469a. Section 76.131 also issued under 48 U.S.C. 1469a. Section 76.132 also issued under 48 U.S.C. 1469a. Section 76.134 also issued under 48 U.S.C. 1469a. Section 76.136 also issued under 48 U.S.C. 1469a. Section 76.140 also issued under 20 U.S.C. 1221e-3, 1231g(a), and 3474. Section 76.301 also issued under 20 U.S.C. 1221e-3, 3474, and 7846(b). Section 76.401 also issued under 20 U.S.C. 1221e-3, 1231b-2, and 3474. Section 76.709 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.710 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.720 also issued under 20 U.S.C. 1221e-3, 1231a, and 3474. Section 76.740 also issued under 20 U.S.C. 1221e-3, 1232g, 1232h, and 3474. Section 76.783 also issued under 20 U.S.C. 1231b-2. Section 76.785 also issued under 20 U.S.C. 7221e. Section 76.786 also issued under 20 U.S.C. 7221e Section 76.787 also issued under 20 U.S.C. 7221e. Section 76.788 also issued under 20 U.S.C. 7221e. Section 76.901 also issued under 20 U.S.C. 1234.

Source

Source: 45 FR 22517, Apr. 3, 1980, unless otherwise noted. Redesignated at 45 FR 77368, Nov. 21, 1980.

Amendments

[89 FR 70338, Aug. 29, 2024]

§76.565. General management costs—restricted rate.

34 C.F.R. § 76.565

(a)
As used in § 76.564, general management costs means the costs of activities that are for the direction and control of the grantee's affairs that are organization-wide. An activity is not organization-wide if it is limited to one activity, one component of the grantee, one subject, one phase of operations, or other single responsibility.
(b)
General management costs include the costs of performing a service function, such as accounting, payroll preparation, or personnel management, that is normally at the grantee's level even if the function is physically located elsewhere for convenience or better management. The term also includes certain occupancy and space maintenance costs as determined under § 76.568.
(c)
The term does not include expenditures for—
(1)
Divisional administration that is limited to one component of the grantee;
(2)
The governing body of the grantee;
(3)
Compensation of the chief executive officer of the grantee;
(4)
Compensation of the chief executive officer of any component of the grantee; and
(5)
Operation of the immediate offices of these officers.
(d)
For purposes of this section—
(1)
The chief executive officer of the grantee is the individual who is the head of the executive office of the grantee and exercises overall responsibility for the operation and management of the organization. The chief executive officer's immediate office includes any deputy chief executive officer or similar officer along with immediate support staff of these individuals. The term does not include the governing body of the grantee, such as a board or a similar elected or appointed governing body; and
(2)
Components of the grantee are those organizational units supervised directly or indirectly by the chief executive officer. These organizational units generally exist one management level below the executive office of the grantee. The term does not include the office of the chief executive officer or a deputy chief executive officer or similar position.
Notes, amendments, and revision history

Amendments

[59 FR 59583, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]

Authority

Authority: 20 U.S.C. 1221e-3 and 3474, unless otherwise noted. Section 76.101 also issued under 20 U.S.C. 1221e-3, 3474, and 7844(b). Section 76.127 also issued under 48 U.S.C. 1469a. Section 76.128 also issued under 48 U.S.C. 1469a. Section 76.129 also issued under 48 U.S.C. 1469a. Section 76.130 also issued under 48 U.S.C. 1469a. Section 76.131 also issued under 48 U.S.C. 1469a. Section 76.132 also issued under 48 U.S.C. 1469a. Section 76.134 also issued under 48 U.S.C. 1469a. Section 76.136 also issued under 48 U.S.C. 1469a. Section 76.140 also issued under 20 U.S.C. 1221e-3, 1231g(a), and 3474. Section 76.301 also issued under 20 U.S.C. 1221e-3, 3474, and 7846(b). Section 76.401 also issued under 20 U.S.C. 1221e-3, 1231b-2, and 3474. Section 76.709 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.710 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.720 also issued under 20 U.S.C. 1221e-3, 1231a, and 3474. Section 76.740 also issued under 20 U.S.C. 1221e-3, 1232g, 1232h, and 3474. Section 76.783 also issued under 20 U.S.C. 1231b-2. Section 76.785 also issued under 20 U.S.C. 7221e. Section 76.786 also issued under 20 U.S.C. 7221e Section 76.787 also issued under 20 U.S.C. 7221e. Section 76.788 also issued under 20 U.S.C. 7221e. Section 76.901 also issued under 20 U.S.C. 1234.

Source

Source: 45 FR 22517, Apr. 3, 1980, unless otherwise noted. Redesignated at 45 FR 77368, Nov. 21, 1980.

Amendments

[59 FR 59583, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]

§76.566. Fixed costs—restricted rate.

34 C.F.R. § 76.566

As used in § 76.564, fixed costs means contributions of the grantee to fringe benefits and similar costs, but only those associated with salaries and wages that are charged as allowable indirect costs, including—
(a)
Retirement, including State, county, or local retirement funds, Social Security, and pension payments;
(b)
Unemployment compensation payments; and
(c)
Property, employee, health, and liability insurance.
Notes, amendments, and revision history

Amendments

[59 FR 59583, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]

Authority

Authority: 20 U.S.C. 1221e-3 and 3474, unless otherwise noted. Section 76.101 also issued under 20 U.S.C. 1221e-3, 3474, and 7844(b). Section 76.127 also issued under 48 U.S.C. 1469a. Section 76.128 also issued under 48 U.S.C. 1469a. Section 76.129 also issued under 48 U.S.C. 1469a. Section 76.130 also issued under 48 U.S.C. 1469a. Section 76.131 also issued under 48 U.S.C. 1469a. Section 76.132 also issued under 48 U.S.C. 1469a. Section 76.134 also issued under 48 U.S.C. 1469a. Section 76.136 also issued under 48 U.S.C. 1469a. Section 76.140 also issued under 20 U.S.C. 1221e-3, 1231g(a), and 3474. Section 76.301 also issued under 20 U.S.C. 1221e-3, 3474, and 7846(b). Section 76.401 also issued under 20 U.S.C. 1221e-3, 1231b-2, and 3474. Section 76.709 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.710 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.720 also issued under 20 U.S.C. 1221e-3, 1231a, and 3474. Section 76.740 also issued under 20 U.S.C. 1221e-3, 1232g, 1232h, and 3474. Section 76.783 also issued under 20 U.S.C. 1231b-2. Section 76.785 also issued under 20 U.S.C. 7221e. Section 76.786 also issued under 20 U.S.C. 7221e Section 76.787 also issued under 20 U.S.C. 7221e. Section 76.788 also issued under 20 U.S.C. 7221e. Section 76.901 also issued under 20 U.S.C. 1234.

Source

Source: 45 FR 22517, Apr. 3, 1980, unless otherwise noted. Redesignated at 45 FR 77368, Nov. 21, 1980.

Amendments

[59 FR 59583, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]

§76.567. Other expenditures—restricted rate.

34 C.F.R. § 76.567

(a)
As used in § 76.564, other expenditures means the grantee's total expenditures for its federally- and non-federally-funded activities in the most recent year for which data are available. The term also includes direct occupancy and space maintenance costs as determined under § 76.568 and costs related to the chief executive officers of the grantee and components of the grantee and their offices (see § 76.565(c) and (d)).
(b)
The term does not include—
(1)
General management costs determined under § 76.565;
(2)
Fixed costs determined under § 76.566;
(3)
Subawards exceeding the amount specified in the definition of Modified Total Direct Cost in the Uniform Guidance each, per year;
(4)
Capital outlay;
(5)
Debt service;
(6)
Fines and penalties;
(7)
Contingencies;
(8)
Other distorting items; and
(9)
Election expenses. However, the term does include election expenses that result from elections required by an applicable Federal statute.
Notes, amendments, and revision history

Amendments

[59 FR 59583, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]

Authority

Authority: 20 U.S.C. 1221e-3 and 3474, unless otherwise noted. Section 76.101 also issued under 20 U.S.C. 1221e-3, 3474, and 7844(b). Section 76.127 also issued under 48 U.S.C. 1469a. Section 76.128 also issued under 48 U.S.C. 1469a. Section 76.129 also issued under 48 U.S.C. 1469a. Section 76.130 also issued under 48 U.S.C. 1469a. Section 76.131 also issued under 48 U.S.C. 1469a. Section 76.132 also issued under 48 U.S.C. 1469a. Section 76.134 also issued under 48 U.S.C. 1469a. Section 76.136 also issued under 48 U.S.C. 1469a. Section 76.140 also issued under 20 U.S.C. 1221e-3, 1231g(a), and 3474. Section 76.301 also issued under 20 U.S.C. 1221e-3, 3474, and 7846(b). Section 76.401 also issued under 20 U.S.C. 1221e-3, 1231b-2, and 3474. Section 76.709 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.710 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.720 also issued under 20 U.S.C. 1221e-3, 1231a, and 3474. Section 76.740 also issued under 20 U.S.C. 1221e-3, 1232g, 1232h, and 3474. Section 76.783 also issued under 20 U.S.C. 1231b-2. Section 76.785 also issued under 20 U.S.C. 7221e. Section 76.786 also issued under 20 U.S.C. 7221e Section 76.787 also issued under 20 U.S.C. 7221e. Section 76.788 also issued under 20 U.S.C. 7221e. Section 76.901 also issued under 20 U.S.C. 1234.

Source

Source: 45 FR 22517, Apr. 3, 1980, unless otherwise noted. Redesignated at 45 FR 77368, Nov. 21, 1980.

Amendments

[59 FR 59583, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]

§76.568. Occupancy and space maintenance costs—restricted rate.

34 C.F.R. § 76.568

(a)
As used in the calculation of a restricted indirect cost rate, occupancy and space maintenance costs means such costs as—
(1)
Building costs whether owned or rented;
(2)
Janitorial services and supplies;
(3)
Building, grounds, and parking lot maintenance;
(4)
Guard services;
(5)
Light, heat, and power;
(6)
Depreciation, use allowances, and amortization; and
(7)
All other related space costs.
(b)
Occupancy and space maintenance costs associated with organization-wide service functions (accounting, payroll, personnel) may be included as general management costs if a space allocation or use study supports the allocation.
(c)
Occupancy and space maintenance costs associated with functions that are not organization-wide must be included with other expenditures (denominator) in the indirect cost formula. These costs may be charged directly to affected programs only to the extent that statutory supplanting prohibitions are not violated. This reimbursement must be approved in advance by the Secretary.
Notes, amendments, and revision history

Amendments

[59 FR 59584, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]

Authority

Authority: 20 U.S.C. 1221e-3 and 3474, unless otherwise noted. Section 76.101 also issued under 20 U.S.C. 1221e-3, 3474, and 7844(b). Section 76.127 also issued under 48 U.S.C. 1469a. Section 76.128 also issued under 48 U.S.C. 1469a. Section 76.129 also issued under 48 U.S.C. 1469a. Section 76.130 also issued under 48 U.S.C. 1469a. Section 76.131 also issued under 48 U.S.C. 1469a. Section 76.132 also issued under 48 U.S.C. 1469a. Section 76.134 also issued under 48 U.S.C. 1469a. Section 76.136 also issued under 48 U.S.C. 1469a. Section 76.140 also issued under 20 U.S.C. 1221e-3, 1231g(a), and 3474. Section 76.301 also issued under 20 U.S.C. 1221e-3, 3474, and 7846(b). Section 76.401 also issued under 20 U.S.C. 1221e-3, 1231b-2, and 3474. Section 76.709 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.710 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.720 also issued under 20 U.S.C. 1221e-3, 1231a, and 3474. Section 76.740 also issued under 20 U.S.C. 1221e-3, 1232g, 1232h, and 3474. Section 76.783 also issued under 20 U.S.C. 1231b-2. Section 76.785 also issued under 20 U.S.C. 7221e. Section 76.786 also issued under 20 U.S.C. 7221e Section 76.787 also issued under 20 U.S.C. 7221e. Section 76.788 also issued under 20 U.S.C. 7221e. Section 76.901 also issued under 20 U.S.C. 1234.

Source

Source: 45 FR 22517, Apr. 3, 1980, unless otherwise noted. Redesignated at 45 FR 77368, Nov. 21, 1980.

Amendments

[59 FR 59584, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]

§76.569. Using the restricted indirect cost rate.

34 C.F.R. § 76.569

(a)
Under the programs referenced in §§ 75.563 and 76.563, the maximum amount of indirect costs recovery under a grant is determined by the following formula: Indirect costs = (Restricted indirect cost rate) × (Total direct costs of the grant minus capital outlays, subawards exceeding amount specified in the definition of Modified Total Direct Cost in the Uniform Guidance each, per year, and other distorting or unallowable items as specified in the grantee's indirect cost rate agreement)
(b)
If a grantee uses a restricted indirect cost rate, the general management and fixed costs covered by that rate must be excluded by the grantee from the direct costs it charges to the grant.
Notes, amendments, and revision history

Amendments

[59 FR 59584, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]

Authority

Authority: 20 U.S.C. 1221e-3 and 3474, unless otherwise noted. Section 76.101 also issued under 20 U.S.C. 1221e-3, 3474, and 7844(b). Section 76.127 also issued under 48 U.S.C. 1469a. Section 76.128 also issued under 48 U.S.C. 1469a. Section 76.129 also issued under 48 U.S.C. 1469a. Section 76.130 also issued under 48 U.S.C. 1469a. Section 76.131 also issued under 48 U.S.C. 1469a. Section 76.132 also issued under 48 U.S.C. 1469a. Section 76.134 also issued under 48 U.S.C. 1469a. Section 76.136 also issued under 48 U.S.C. 1469a. Section 76.140 also issued under 20 U.S.C. 1221e-3, 1231g(a), and 3474. Section 76.301 also issued under 20 U.S.C. 1221e-3, 3474, and 7846(b). Section 76.401 also issued under 20 U.S.C. 1221e-3, 1231b-2, and 3474. Section 76.709 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.710 also issued under 20 U.S.C. 1221e-3, 1225(b), and 3474. Section 76.720 also issued under 20 U.S.C. 1221e-3, 1231a, and 3474. Section 76.740 also issued under 20 U.S.C. 1221e-3, 1232g, 1232h, and 3474. Section 76.783 also issued under 20 U.S.C. 1231b-2. Section 76.785 also issued under 20 U.S.C. 7221e. Section 76.786 also issued under 20 U.S.C. 7221e Section 76.787 also issued under 20 U.S.C. 7221e. Section 76.788 also issued under 20 U.S.C. 7221e. Section 76.901 also issued under 20 U.S.C. 1234.

Source

Source: 45 FR 22517, Apr. 3, 1980, unless otherwise noted. Redesignated at 45 FR 77368, Nov. 21, 1980.

Amendments

[59 FR 59584, Nov. 17, 1994, as amended at 89 FR 70338, Aug. 29, 2024]