---
kind: "range"
citation: "34 C.F.R. §§ 76.565–76.567"
title: "34"
from: "76.565"
to: "76.567"
count: 3
url: "https://uscodex.org/cfr/34/76.565..76.567"
---

# §76.565. General management costs—restricted rate.

- (a) As used in [§ 76.564](/cfr/34/76.564.md), 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](/cfr/34/76.568.md).
- (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.

# §76.566. Fixed costs—restricted rate.


As used in [§ 76.564](/cfr/34/76.564.md), 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.**

# §76.567. Other expenditures—restricted rate.

- (a) As used in [§ 76.564](/cfr/34/76.564.md), 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](/cfr/34/76.568.md) and costs related to the chief executive officers of the grantee and components of the grantee and their offices (see § [76.565(c)](/cfr/34/76.565.md?p=c) and [(d)](/cfr/34/76.565.md?p=d)).
- (b) **The term does not include—**
  - (1) General management costs determined under [§ 76.565](/cfr/34/76.565.md);
  - (2) Fixed costs determined under [§ 76.566](/cfr/34/76.566.md);
  - (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.