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P1.200,App.III 2 CFR Ch.II(1-1-14 Edition) other award covered by 31 ti.S-C 1353. Each (l)Sponsored research means all research tier must also disclose any lobbyini' with aid development at:Livities that are, spon- non-Fodarathat takes funds thatakes place in con- sored by Federal anal non-Pederal aeoncies noction with obtain m, any Federal award. and orea lMLions.This term includes activi- Such disclosures are forwarded from tier to ties involtiine the trainia2 of individuals in Liar up to the non-Federal award. research techniques (commonly called ra- (K)Sao 12W.322 Procurement of recovered search training)where such activities uLlllze materials. the same facilities as Other research and do- velopment activities and where such activi- APPE.rTIIt Ill TO PART 2W—INDIRECTties are not included in the instruction func- (F&A) COST$ -IDENTIFICATION AN-D tion. Assi6vmF_%-r ANn RATE DF_'TEwi[]NA- (2) Untrersnp research means all research TION FOR INST)T MONS OF IIICRER and development activities that are sapa- EDUCATION(11-lb-'s) rarely budeated and accounted for by the in- stitution under an internal application of in- A.GF-Nra_,a. SLILutional funds. Universlty research, for This appendix providas criteria for identi- purposes of this document, must be eom- fyine and cornputine indireeL (or indirocL binecd with sponsored research under the (F&-A))rates at 1NPs(Institutions). Indirect function of oreanizel research. t F&A}costs are those that aro incurred for c.Other sponsored acawtws means programs and projects financed by Peder a.]or joint objectives and therefore al and non- common be idenLified readily and specifically Federal aeencias and oreanlZltions which in- with a particular sponsored project. an in- volve the performance of work other than in- structional activity. or any other insmu- strucuon and organized research. Examples tional activity. See subsocuon B-1. Defim- of such proera ns and projects are health tion of Facilities and Administration, for a service projects and community service pro- discussion Of the components of Indirect enms,However when any of tbesa activities fF&A)costs are undertaken by the insmution without outside support- they may be classified as 1.Major Funcilons of an fnsatution other institutional activities. Refers Lo instruction- omantzedresevch. d.Other mstifuttonal actiM.es means all ac- ether sponsored activities and other Instil LQ- tivttles of an institution except for instsuc- Ltonal acuylLdes as defined in this section: tion, departmental research. oreantzed re a. Instruction means the teaching and search,and otber sponsored acttv)tles.as do- Lratnine activities of an msLitutlon. Except fined in this section:indirect(P&A,cost ac- tor research tramine as provided in sub- Wviuos identified in this Appendix para- SecWon 1),this terns includes all teaching and s raph H.Identification and assignment of in- Lralnine activities.wbeth'affe r they are ored direct(F&A) costs: and specializad services for credits toward a dogma or certificate or facilities described in §20.468 Specialized on a non-credit basis,and whether they are senice facilities of this Part. offered Lhrough reeular academic depart Examples of other tnsWLUWbnal activities ments or separate divisions. such as a sum- include operation of residence halls. dinine mer school division or an extension division. halls, hospitals and clinics. student unions, Also considered part of this major function intercolle_+iate athletics.bookstores.faculty are dopar•tme-ntal research• and, where houstne. student apartments. euast houses. aeceed to,university reoarch. chapels,theaters,public museums,and other (1)Sponsored Instruction and frainino means similar auxiliary enterprises.This definition speclfle instructional or Lr;ain)ne acLtvity es- also includes any other caLeeor)es of acuvt- Lablished by Brant.contract.or cooperative ties. costs of which aro unallowable" to aereemant. For purposes of the cost grin- Federal awards. unl•.ss otherwise indicated cipies, this activity may be considero(I a in an award. major function oven though an institution's i.Catena for Distribution accounting treatment may include it to the I instruction function. U. (lase period. A base period for dlstribu- (2) 0eparimental research moans research. Won of Incllroct (F&Aj costs is the par(od dovelopmont and scholarly aai%ittos that dunne which the costs aro incurrod. The are not omanizel research and. con- base period normally should coinekdo with sequently. are, not separately budcotod and the fiscal year established by the institution, accounted for. Departmental research. for but in any event Ow halo perial should he so purposes of this document.is not considered selected as to avoid inNIalties in Lho dis- cs amajor function.but as a part of Glib-in. LribuWon of costs. struction function of the institution. b. Need for cost orourabes. The overall ob- s. Organized research means all research jecLlve of the indirect iF&Al cost allocation and developmonL amivtwor,of an institution process is to d)str)butt) the Indirect (F&A) that are separately budeatacl and nocountad casts described in Section 11, idontincataon _ for.It includes: and asslenment of Indirect•iP&A► costs. to 196 56