§76.568. Occupancy and space maintenance costs—restricted rate.
34 C.F.R. § 76.568
As used in the calculation of a restricted indirect cost rate, occupancy and space maintenance costs means such costs as—
Building costs whether owned or rented;
Janitorial services and supplies;
Building, grounds, and parking lot maintenance;
Guard services;
Light, heat, and power;
Depreciation, use allowances, and amortization; and
All other related space costs.
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.
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]