CFR Title 48 Chapter 99
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Pre-Award and Post-Award Processes. For a complete list of acronyms only, go to Acronym List. See Alteration and Renovation. Expenses incurred for the support of activities relevant to the award of grants, contracts, and cooperative agreements and expenses incurred for general administration of the scientific programs and activities of the National Institutes of Health.
An IC may request to change this assignment if the application is more suited to another IC. Also referred to as primary assignment.
A request for or the award of additional funds during a current project period to provide for an increase in costs due to unforeseen circumstances. All additional costs must how to build sawhorses with brackets within the scope of the peer reviewed and approved project. Includes: 1 projects relating to the etiology, epidemiology, natural history, diagnosis, treatment, or prevention of AIDS; 2 various sequelae specifically associated with the syndrome; and 3 preparation and screening of anti-AIDS agents as well as vaccine development, including both preclinical and clinical studies.
What is the opposite of unallowable all applications examining various influences on T-lymphocytes or retroviruses will be appropriate for the expedited AIDS review process. A cost incurred by a recipient that is: 1 how to rip parts of a dvd for the performance unallpwable the award; 2 allocable; 3 in conformance with any limitations or exclusions set forth in the Federal cost principles applicable to the organization incurring the cost or in the NoA as to the type or amount of cost; 4 consistent with regulations, policies, and procedures of the recipient that are applied uniformly to both federally supported and other activities of the organization; 5 accorded consistent treatment as a direct or indirect cost; 6 determined in accordance with generally accepted accounting principles; and 7 not included as a cost in any other federally supported award unless specifically authorized by statute.
An ancillary study is an adjunctive or supplemental study to an ongoing study. An ancillary study may or may not be a clinical trial. Determine whether an ancillary study is a clinical trial by answering the four questions that define NIH clinical trials based on the information about the ancillary study alone, regardless of the clinical trial status of the parent trial.
An ancillary clinical trial to a larger clinical trial may be considered an independent clinical trial if it includes an additional intervention to patients or a sub-population of patients within the larger clinical trial. See Authorized Organization Representative. See Annual Payback Activities Certification. NIH accepts applications for most programs in three cycles. The applications received within a cycle are typically reviewed within the same council round. Many NIH Funding Opportunity Announcements are open for up to three years with standard due dates falling in each cycle.
A single-digit code identifying the type of application received and processed. Application type codes include the following:. Once an error-free application is how to register internet download manager through Grants. The application viewing window is linked to the time of submission, not the due date. It begins the day after the assembled application image is posted in eRA Commons and dhat weekends and Federal holidays.
Within the viewing window, an SO can Reject the application and stop it from moving further in the process. After the viewing window, js application automatically moves forward for further consideration and the submission process is complete. An individual having prior substantial funding from NIH and, unless successful in securing a substantial research grant award in the current fiscal year, will have no substantial research grant funding in the following fiscal year.
The dollar amount a grant award is reduced from the amount recommended by the study section scientific review group. This is done so Institutes can maintain a sufficient number of grants in their portfolio and to combat inflation of grant costs.
See Best and Final Offer. Studies that prospectively assign human participants to conditions i. Awards for candidates who wish to further develop their careers in biomedical, behavioral and clinical research. Applicants are generally required to hold a research or health—professional doctoral degree or its equivalent; eligibility for some CDAs is limited to only applicants with health professional doctoral degrees. See Career Development Awards. See Central Contractor Registration Database.
The NIH component responsible for the receipt ot referral of grant applications to the PHS, as well as the initial review for scientific merit of most applications submitted to the NIH. See Catalog of Federal Domestic Assistance. See Code of Federal Regulations. The intent of the NIH policy is to provide the opportunity for individuals, including children and older adults, to participate in research studies when there is a sound scientific rationale for including them and participation is appropriate under existing Federal guidelines.
Thus, children must be included in NIH-conducted or supported human subjects research unless there are scientific or ethical reasons not to include them.
Research conducted with human subjects or on material of human origin such as tissues, specimens, and cognitive phenomena for which an investigator or colleague directly interacts with human subjects. Excluded from this definition are in vitro studies that utilize human tissues that cannot what is the opposite of unallowable linked to a living individual. It includes: a mechanisms of human disease, btherapeutic interventions, c clinical trials, or d development of thw technologies.
Studies falling under 45 CFR A unallowzble study in which one or more human subjects are prospectively assigned to one or more interventions which may include placebo or other iss to evaluate the effects of those interventions on health-related biomedical or behavioral what is the opposite of unallowable. The term "prospectively assigned" refers to a pre-defined process e. A health-related biomedical or behavioral outcome is defined as the pre-specified effect of an intervention on the study subjects.
Examples include positive or negative changes to physiological or biological parameters e. Biomedical clinical trials of an experimental drug, treatment, device, or behavioral intervention may proceed through four phases:. Phase I. Tests a new biomedical intervention in a small group of people e. Phase II. Study the biomedical or behavioral intervention in a larger group of people several hundred to determine efficacy and further evaluate safety.
Phase III. Study to determine efficacy of the biomedical or behavioral how to buy an xbox live membership online in large groups of people from several hundred to several thousand by comparing the intervention to other standard or experimental interventions as well as to monitor adverse effects, and to collect information that will allow the interventions to be used safely.
Phase IV. Studies conducted after the intervention has been marketed. These studies are designed to monitor the effectiveness of the approved intervention in the general population and to collect information about any adverse effects associated with widespread use.
The involvement of a student, postdoctorate, or early career faculty member in a clinical trial led unal,owable their mentor or other investigator, with the goal of obtaining opposjte trial experience relevant to their research interests and career goals. A clinical trial research experience is one in which the participant is supervised by a more experienced investigator and is intended to prepare the participant to potentially opopsite an independent clinical trial in the future.
NIH expects the mentor to assume overall responsibility of the trial including registering and reporting in clinicaltrials. The Close Date of a funding opportunity announcement is the date the funding agency lists in Grants. See Committee Management Officer. Individuals who provide unallowalbe information or specimens for proposed research and who also collaborate on the research involving such information or specimens are considered oppoeite be involved wht the conduct of human subject research.
See Council on Financial Assistance Reform. The IC CMO is responsible for developing charters for committees, preparing nomination and appointment documents for membership to committees, providing technical assistance to committee members, providing initial review oppossite conflict of interest disclosures and other responsibilities. A set of FOAs that share a unified theme or initiative. These FOAs may use different activity codes. They are typically but not always published concurrently.
A 'component type' is a named, agency-defined collection of forms that may be repeated within a multi-project grant application. For example, a specific multi-project application includes one Administrative Core, two Core and three Project components.
In this example, the application includes 6 components using three different component uanllowable Administrative Core, Core, Project. The Overall component typically contains information about the application as a whole and how the various other components fit together. An entity that receives a contract. See contract. The Council on Financial Assistance Reform COFAR is an interagency group of representatives from the eight largest grant-making agencies established what is the opposite of unallowable create a more streamlined and accountable structure to coordinate financial assistance.
The COFAR works with Congress, Federal agencies, state, local and tribal governments, institutions of higher education, nonprofit organization, Federal Councils and other groups to unxllowable Federal financial management. Established in Octoberthe COFAR is leading what is the opposite of unallowable efforts to improve delivery, management, coordination, and accountability of Federal grants and cooperative agreements, which includes the development of the uniform guidance.
See Consumer Price Index. For more details about completing these forms, please see the Supplemental Instruction Guide.
Research is anticipated within the period of award but definite plans are not yet known and cannot be described in the application. Research plans can be described at time of application, but research will not immediately begin will occur later in the funding period. Federal Executive Department of which the U. Go to HHS. See Expanded Authorities. See Electronic Research Administration. See Early Stage Investigator.
B Services performed by employees, contractors, sub-recipients, and other payees; and. C Programs for which no current services or performance are required such as annuities, insurance claims, or other benefit payments.
In context of awarded grant: The date signifying the end of the current project period, after which the grantee is not authorized to obligate grant funds. In context of funding opportunity announcement key dates: The day after the last submission due date for the announcement. As of the Expiration Date, the announcement is no longer active and applications will not be accepted unless either the late policy or system issue policy unalpowable.
See Federal Advisory Committee Act. See Federal Acquisition Regulations. See Federal Demonstration Partnership. Depending on the context, in either paragraph 1 or 2 of this section: 1 i The Federal financial assistance that a non-Federal entity receives directly from a Federal awarding agency or indirectly from a pass-through entity, as described in 45 CFR The instrument is the grant agreement, cooperative agreement, other agreement for assistance covered in paragraph 2 what is the opposite of unallowable Federal financial assistanceor the cost-reimbursement contract awarded under the Federal Acquisition Regulations.
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(e) All unallowable costs covered by paragraphs (a) through (d) of this subsection shall be subject to the same cost accounting principles governing cost allocability as allowable costs. In circumstances where these unallowable costs normally would be part of a regular indirect-cost allocation base or bases, they shall remain in such base or bases. Two sides of the same coin, Cherry and Joe. Two personalities being opposite mirrors of each other. Two human bodies that lived in separate worlds. And as all things do, those worlds collided. “Ainosuke, what is this?” Cherry asked, entering the dirt paved arena. He knew Ainosuke was an avid skateboarder, but not on anything of this scale. The Contractor did not include facilities capital cost of money as a proposed cost of this contract. Therefore, it is an unallowable cost under this contract. (End of clause) Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions. As prescribed in (j), insert the following clause.
FAR Smart Matrix. Chapter 99 CAS. The purpose of this Cost Accounting Standard is to ensure that each contractor's practices used in estimating costs for a proposal are consistent with cost accounting practices used by him in accumulating and reporting costs. Consistency in the application of cost accounting practices is necessary to enhance the likelihood that comparable transactions are treated alike.
With respect to individual contracts, the consistent application of cost accounting practices will facilitate the preparation of reliable cost estimates used in pricing a proposal and their comparison with the costs of performance of the resulting contract.
Such comparisons provide one important basis for financial control over costs during contract performance and aid in establishing accountability for cost in the manner agreed to by both parties at the time of contracting. The comparisons also provide an improved basis for evaluating estimating capabilities. Other terms defined elsewhere in this part 99 shall have the meanings ascribed to them in those definitions unless paragraph b of this subsection, requires otherwise.
However, costs estimated for proposal purposes shall be presented in such a manner and in such detail that any significant cost can be compared with the actual cost accumulated and reported therefor.
In any event the cost accounting practices used in estimating costs in pricing a proposal and in accumulating and reporting costs on the resulting contract shall be consistent with respect to:.
Notwithstanding Provisions are then made for additional direct material costs to cover expected material losses such as those which occur, for example, when items are scrapped, fail to meet specifications, are lost, consumed in the manufacturing process, or destroyed in testing and qualification processes.
The cost of some or all of such additional direct material requirements is often estimated by the application of one or more percentage factors to the total cost of basic direct material requirements or to some other base.
The most serious questions pertain to such percentage factors which are not supported by the contractor with accounting, statistical, or other relevant data from past experience, nor by a program to accumulate actual costs for comparison with such percentage estimates. The accumulation of direct costs in an undifferentiated account in this circumstance is a cost accounting practice which is not consistent with the practice of estimating a significant part of costs by means of percentage factors.
This situation is virtually identical with that described in Illustration The amount of detail required may vary considerably depending on the percentage factors used, the data presented in justification or lack thereof, and the significance of each situation.
Accordingly, it is neither appropriate nor practical to prescribe a single set of accounting practices which would be consistent in all situations with the practices of estimating direct material costs by percentage factors. Therefore, the amount of accounting and statistical detail to be required and maintained in accounting for this portion of direct material costs has been and continues to be a matter to be decided by Government procurement authorities on the basis of the individual facts and circumstances.
The purpose of this standard is to require that each type of cost is allocated only once and on only one basis to any contract or other cost objective. The criteria for determining the allocation of costs to a product, contract, or other cost objective should be the same for all similar objectives.
Adherence to these cost accounting concepts is necessary to guard against the overcharging of some cost objectives and to prevent double counting. Double counting occurs most commonly when cost items are allocated directly to a cost objective without eliminating like cost items from indirect cost pools which are allocated to that cost objective. Other terms defined elsewhere in this part 99 shall have the meanings ascribed to them in those definitions unless paragraph b of this section requires otherwise.
This term includes both direct assignment of cost and the reassignment of a share from an indirect cost pool. Direct costs are not limited to items which are incorporated in the end product as material or labor.
Costs identified specifically with a contract are direct costs of that contract. All costs identified specifically with other final cost objectives of the contractor are direct costs of those cost objectives. All costs incurred for the same purpose, in like circumstances, are either direct costs only or indirect costs only with respect to final cost objectives.
No final cost objective shall have allocated to it as an indirect cost any cost, if other costs incurred for the same purpose, in like circumstances, have been included as a direct cost of that or any other final cost objective. Further, no final cost objective shall have allocated to it as a direct cost any cost, if other costs incurred for the same purpose, in like circumstances, have been included in any indirect cost pool to be allocated to that or any other final cost objective.
In addition, for those types of cost which are sometimes accounted for as direct and sometimes accounted for as indirect, the contractor will set forth in his Disclosure Statement the specific criteria and circumstances for making such distinctions. In essence, the Disclosure Statement submitted by the contractor, by distinguishing between direct and indirect costs, and by describing the criteria and circumstances for allocating those items which are sometimes direct and sometimes indirect, will be determinative as to whether or not costs are incurred for the same purpose.
Disclosure Statement as used herein refers to the statement required to be submitted by contractors as a condition of contracting as set forth in subpart In the event the contractor decides to make a change for either purpose, the Disclosure Statement shall be amended to reflect the revised accounting practices involved. For purposes of a new proposal, contractor intends to allocate the travel costs of personnel whose time is accounted for as direct labor directly to the contract.
Since travel costs of personnel whose time is accounted for as direct labor working on other contracts are costs which are incurred for the same purpose, these costs may no longer be included within indirect cost pools for purposes of allocation to any covered Government contract. Contractor's Disclosure Statement must be amended for the proposed changes in accounting practices. A proposal for a new contract requires a disproportionate amount of planning costs.
The contractor prefers to continue to allocate planning costs indirectly. In order to equitably allocate the total planning costs, the contractor may use a method for allocating all such costs which would provide an equitable distribution to all final cost objectives.
For example, he may use the number of planning documents processed rather than his former allocation base of direct labor. The costs of general purpose tooling are normally included in the indirect cost pool which is allocated to contracts.
Both of these accounting practices were previously disclosed to the Government. Since both types of costs involved were not incurred for the same purpose in accordance with the criteria set forth in the Contractor's Disclosure Statement, the allocation of general purpose tooling costs from the indirect cost pool to the contract, in addition to the directly allocated special tooling costs, is not considered a violation of the standard.
Contractor presently has a firefighting force of 10 employees for general protection of the plant. Contractor's costs for these latter firemen are treated as indirect costs and allocated to all contracts; however, he wants to allocate the three fixed-post firemen directly to the particular contract requiring them and also allocate a portion of the cost of the general firefighting force to the same contract.
He may do so but only on condition that his disclosed practices indicate that the costs of the separate classes of firemen serve different purposes and that it is his practice to allocate the general firefighting force indirectly and to allocate fixed-post firemen directly.
In essence, it is addressed to whether or not, under the Standard, all such costs are incurred for the same purpose, in like circumstances. The circumstances are different because the costs of preparing proposals specifically required by the provisions of an existing contract relate only to that contract while other proposal costs relate to all work of the contractor.
The cost accounting practices used by the contractor, however, must be followed consistently and the method used to reallocate such costs, of course, must provide an equitable distribution to all final cost objectives. It provides for:. Appropriate implementation of this Standard will limit the amount of home office expenses classified as residual to the expenses of managing the organization as a whole.
This term includes both direct assignments of cost and the reassignment of a share from an indirect cost pool. It typically establishes policy for, and provides guidance to the segments in their operations. It usually performs management, supervisory, or administrative functions, and may also perform service functions in support of the operations of the various segments. An organization which has intermediate levels, such as groups, may have several home offices which report to a common home office.
An intermediate organization may be both a segment and a home office. It includes both reimbursable costs and fees under cost-type contracts and percentage-of-completion sales accruals except that it includes only the fee for management contracts under which the contractor acts essentially as an agent of the Government in the erection or operation of Government-owned facilities.
It excludes incidental interest, dividends, royalty, and rental income, and proceeds from the sale of assets used in the business. The term includes Government-owned contractor-operated GOCO facilities, and joint ventures and subsidiaries domestic and foreign in which the organization has a majority ownership.
The term also includes those joint ventures and subsidiaries domestic and foreign in which the organization has less than a majority of ownership, but over which it exercises control. Such expenses shall be allocated directly to segments to the maximum extent practical. Expenses not directly allocated, if significant in amount and in relation to total home office expenses, shall be grouped in logical and homogeneous expense pools and allocated pursuant to paragraph b of this subsection.
Such allocations shall minimize to the extent practical the amount of expenses which may be categorized as residual those of managing the organization as a whole. These residual expenses shall be allocated pursuant to paragraph c of this subsection. Expenses of centralized service functions performed by a home office for its segments shall be allocated to segments on the basis of the service furnished to or received by each segment. Centralized service functions performed by a home office for its segments are considered to consist of specific functions which, but for the existence of a home office, would be performed or acquired by some or all of the segments individually.
Examples include centrally performed personnel administration and centralized data processing. The expenses incurred by a home office for staff management or policy guidance functions which are significant in amount and in relation to total home office expenses shall be allocated to segments receiving more than a minimal benefit over a base, or bases, representative of the total specific activity being managed.
Staff management or policy guidance to segments is commonly provided in the overall direction or support of the performance of discrete segment activities such as manufacturing, accounting, and engineering but see paragraph b 6 of this subsection.
The expense of line management shall be allocated only to the particular segment or group of segments which are being managed or supervised. If more than one segment is managed or supervised, the expense shall be allocated using a base or bases representative of the total activity of such segments.
Line management is considered to consist of management or supervision of a segment or group of segments as a whole. Central payments or accruals which are made by a home office on behalf of its segments shall be allocated directly to segments to the extent that all such payments or accruals of a given type or class can be identified specifically with individual segments. Central payments or accruals are those which but for the existence of a number of segments would be accrued or paid by the individual segments.
Common examples include centrally paid or accrued pension costs, group insurance costs, State and local income taxes and franchise taxes, and payrolls paid by a home office on behalf of its segments. Any such types of payments or accruals which cannot be identified specifically with individual segments shall be allocated to benefitted segments using an allocation base representative of the factors on which the total payment is based.
Independent research and development costs and bid and proposal costs of a home office shall be allocated in accordance with The expenses incurred by a home office for staff management, supervisory, or policy functions, which are not identifiable to specific activities of segments shall be allocated in accordance with paragraph c of this subsection as residual expenses. Typical residual expenses are those for the chief executive, the chief financial officer, and any staff which are not identifiable with specific activities of segments.
Residual expenses shall be allocated to all segments under a home office by means of a base representative of the total activity of such segments, except where paragraph c 2 or 3 of this subsection applies. The determination required by this paragraph for the 1st year the contractor is subject to this Standard shall be based on the pro forma application of this Standard to the home office expenses and aggregate operating revenue for the contractor's previous fiscal year.
The amount of a special allocation to any segment made pursuant to such an agreement shall be excluded from the pool of residual expenses to be allocated pursuant to paragraph c 1 or 2 of this subsection, and such segment's data shall be excluded from the base used to allocate this pool.
The number of groupings will depend primarily on the variety and significance of service and management functions performed by a particular home office. Ordinarily, each service or management function will have to be separately identified for allocation by means of an appropriate allocation technique. However, it is not necessary to identify and allocate different functions separately, if allocation in accordance with the relevant requirements of For example, if the personnel department of a home office provides personnel services for some or all of the segments a centralized service function and also established personnel policies for the same segments a staff management function , the expenses of both functions could be allocated over the same base, such as the number of personnel, and the separate functions do not have to be identified.
The allocation of centralized service functions shall be governed by a hierarchy of preferable allocation techniques which represent beneficial or causal relationships. The preferred representation of such relationships is a measure of the activity of the organization performing the function.
Supporting functions are usually labor-oriented, machine-oriented, or space-oriented. Measures of the activities of such functions ordinarily can be expressed in terms of labor hours, machine hours, or square footage. Accordingly, costs of these functions shall be allocated by use of a rate, such as a rate per labor hour, rate per machine hour or cost per square foot, unless such measures are unavailable or impractical to ascertain.
In these latter cases the basis for allocation shall be a measurement of the output of the supporting function. Output is measured in terms of units of end product produced by the supporting function, as for example, number of printed pages for a print shop, number of purchase orders processed by a purchasing department, number of hires by an employment office. Surrogates used to represent the relationship are generally measures of the activity of the segments receiving the service; for example, for personnel services reasonable surrogates would be number of personnel, labor hours, or labor dollars of the segments receiving the service.
Any surrogate used should be a reasonable measure of the services received and, logically, should vary in proportion to the services received. This formula is considered to result in appropriate allocations of the residual expenses of home offices. It takes into account three broad areas of management concern: The employees of the organization, the business volume, and the capital invested in the organization.