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PI.200,App.III 2 CFR Ch.II(i-1-14 EdMoN <br /> other award c-orered by 31 C.S-C. 13.52. Each its Sk-axwTed research rA?ans all research <br /> tier mast. also disclose any lobbying with and development activities that are Spon- <br /> non-Federal funds that takes place in con- sored by Federal and non-Feleral aeancies <br /> nection with obtaining any Federal award- and orean1z341ons.This term includes activl- <br /> Sach discla_+uras are forwarded from tier to taps Involving the training of individuals in <br /> tier up to the non-Federal award. research techniques tcommonls called re- <br /> (K)Sea 12CO= Procurement of recovered search tralmrel where such activities atalize <br /> materials. the same facilities as other research and de- <br /> velopment activities and where such activl- <br /> APPF-NDIS III TO PART 200—LN-DIaEer ties are not included In the instruction tunc- <br /> i FdtA 1 Cos" ID1iVTiPICATiON A0,13 tion. <br /> ASSIGNMUN-I'. AND R.kT3 DET%RmMA- l21 Untrersav research means all research <br /> TION FOR INSTreV'noxs OF HIGHER and development activities that are sepa- <br /> EDI:CATION iIHEs1 rately budgeted and accounted for by the in- <br /> stitution under an internal application of in- <br /> s.GM713'LL stitutional funds. University research- for <br /> This appendix provides criteria for adeno- purposes of this document. must be com- <br /> f-vtne and computing indirect for Indirect bined with sponsored research under the <br /> lF&Ao rates at IIIl3s tenstltuteonsl. Indirect function oforganized research. <br /> t F&A j costs are those that are In nrred Cor c other sponsored acttrtues means programs <br /> common or joint objectives and therefore and projects financed by Federal and non- <br /> cannot be Identified readily and specifically Federal agencles and organizations which in- <br /> with a particular sponsored project. an in- volve the performance of work other than in- <br /> structional activity. or any other institu- struction and organized research- Examples <br /> tional activity. See subsection B.I. Defini- of -suchprograms and projects are health <br /> tion of Facilities and Admini-tratlon. for a service <br /> projects and community service pro- <br /> discussion of the cornpore-its of tnllrect ;crams.however.when any of these activities <br /> :FSAI costs. are undertaken by the Institution without. <br /> outside support. they may be classified as <br /> 1-.4lgiorFunctions ofanLhstuutton other institutionalacti,.7tees. <br /> Refers to instruction. oreanizad reseanh- d.Other instauttonal activities means all ac- <br /> other sponsored sctevltles and other semcl. cavities of an institution except.for Instruc•- <br /> tional activities as defined in this section: tear. departmental research. organized re- <br /> Instruction means the teaching and earth-and other sponsored acttvltlas,u de- <br /> A. <br /> cralninK activities of an institution. Except tined In this section:Indirect(F&A)c:wt.ac- <br /> for research training as provided to sub- t.lvitles ldentaflod to this Appendix para- <br /> section b.this term includes All teachi=and graph B-Identiflcatton and assignment of in- <br /> trainirts Acllrltec& whether they are offered direct,kP&A1 costs: and speclallwd services <br /> facillUes described in 1_700.#58 Specialized <br /> Cor credits toward a degree or her they <br /> re service facilities of this Part. <br /> on anon-credit bases-and whetter they are Exanples of other Institutional Activities <br /> offered through reenlar academic depart- <br /> ments or separate dirtseons. such as a sum- include operation of residence halls. dining <br /> mer school division or an extension dlyLslon. halls. hospitals and clinics. st.udont unions. <br /> Also conslderead part of this major function Intercollegiate athletics.bookstores.faculty <br /> are departmental research. and. where housing. student. Apartments. guest houses. <br /> Agreed to.university research. chapels.theaters,public museums.and other <br /> 511 Sponsored insirucaton and frul"Inv means similar auxiliary enterprlsos.This deflnlUon <br /> specific instructional or tminene Activity es- also includes any other categories of activl- <br /> tabitshed by Brant, contract,or cooperative ties costs of which are "unallowable" to <br /> ,wreement. For purposes of the cost prin- Federal awards- unless otherwise indieau l <br /> ciples, this Activity may be considered a in an award. <br /> major function even thou,-,h an ansututlon's Criteria for Dtstrfbutton <br /> accounteit_trraknknt•may Include It In the <br /> Instruction function. a. Vase turlod. A base period for dlstilLu- <br /> t21 fh?prartntentat re'march mearri research, tion of Indervct iF&:11 costs Is the period <br /> development and scholarly act•ivtttes that during which the costs are incurred. The <br /> are not oreanezed research and- con- base period normally should coincide *yth <br /> sequently. are not separately budgeted and the fiscal year established by the institution. <br /> accounted for. Departmental research. for but in a"event the base period should be so <br /> purposes of this document,is not consldertA selected As to avoid Inequities in the dis- <br /> as a major function.but as a part of the in- trebutlon of costs- <br /> structlon function of the Institution- b. Need for cut .rout4rism The overall ob- <br /> s. Ortranited research means all research jective of the indirect iF&Ah cost•allocation <br /> and development activities of an Institution process is to dlstributp the indirect iF&Al <br /> .that are separately bucLpt,,d And accounted costs described to Section B. Identification <br /> for-It includes and assignment of indirect i F&Ah costs. to <br /> 196 <br /> 50 <br />