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Pt. 200, App. 111 other award covered by 31 U.S.C.- l362, Each tier must also disclose any lobbying with non -Federal funds that takes place 1n con- nection with obtaining any Federal award. Such disclosures are forwarded from tier to tier ap to the non -Federal award. (K) See ¢200.822 Procurement of recovered materials. APPMNDIB 111 TO PART 200—INDmECr (P&A) COSTS IDENTIFICATION AND ASSIGNMENT, T, AND RATE DETE1tMI IA - TION FOR INSTITUTIONS OF RICHER EDUCATION (IREs) A. GENERAL. This appendix provides criteria for Wenn- tying and computing Indirect for indirect (F&A)) rates at IHEs (institutions). Indirect (F&A) costs are those that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project. an In- structional activity, or any other institu- tional activity. See subsection B-1. Deflnl- tion of Facilities and -Administration. for a dtscusslon of the components of indirect (P&A) costs- - 1. Major Functions of an Institution Refers to Instruction. organized research. othersponsored activities and other institu- tional activates as defined In this section: a. Instruction means the teaching and training activities of an institution. Except for research training as provided in sub- section b. this term Includes all teaching and training activates. whether they are offered for credits toward a degree or certificate or on a non-credlt•hasls. and whether they are offered through regular academic depart- ments epartments or separate divisions, such as a sum- mer school division or an extension division. Also considered part of this major function are departmental research. and. where agreed to, university research." tl) Sponsored instruction and lratnmp means specific instructional or training acttvtty es- tablished by grant, contract, or cooperative, agreement. Por purposes of the cost prin- ciples. this acllvlty may be considered a major function even though an institution's accounting treatment. may Include It In the instruction function, (2) Departmental research means research, development and scholarly activities that are not organized research and. con- sequently. are not separately budgeted and accounted for. Departmental research, for purposes of this document. 1s not considered as a major function. but as a part of the In- struction function of the Institution, b. Orpant.ed research means all research and development activities of an institution that are separately budgeted and accounted for. It Includes: 2 CFR Ch. 11 (1-1-14 Edition) (1) Sponsored research means all research and development activities that are. spon- sored by Federal and non -Federal agencies and organizations- This term includes octal - ties involving the training of individuals in research techniques (commonly called re- search training) where such activltlos uWhze the same radlttles as other research and de- velopment actl lttes and where such activi- ties are not included In the instruction func- tion. (2) U lt'ersity research means all research and development acti%ltles that are sepa- rately budgeted and accounted for by theIn-- stitutlon under an internal application of In- stitutional hinds- University research, for purposes urps s o this document. must be com- binedsponsored research- candor the lunette!' of organized research. c. Other sponsored actlulttes means programs and projects financed by Federal and non - Federal agencies and organizations which In- volve the performance of work other than in- struction and organized resoarcb. Examples of such programs and projects are health service projects and community service pro- grams. However, when any of these activities are undertaken by the institution without outside support, they may be classified as other institutional activities. d. Other Institutional activities means all ac- tivities of an institution except for instruc- tion. departmental research, organized re- search, and other sponsored activates. as de- fined In this section: Indirect tF&A) cost ac- tivities identified In this Appendix para- graph B. Identlflcation and assignment of In- direct (F&A) costs: and specialized services facilities described In §200-469 Specialized service facilities of tbls Part. - Examples of other Institutional activities Include operation of residence halls. dining halls, hospitals and clinics. student unions, intercolleglate athletics. bookstores. faculty housing. student apartments, guest houses. chapels. theaters, publlrmuseunls. and other similar auxiliary enterprises. This definition also Includes any other categories of activi- ties. costs of which are "unallowable" to Federal aWards. unless otherwise Indicated In an award. 2. Criteria for D1stnbutlon a. l)a.4e period. A base period for distribu- tion of indirect (F&A) costs is the period during which the costs are Incurred. The base period normally should coincide with the fiscal year established by the institution. but to any event the baso period should be so selected as to avoid Inequities 1n the dis- tllhutton of costs. -""- "- b. ,feed for cost proutnnps. Tho ovorall ob- jective of the lndlrect (P&A) cost alloealon process Is to distribute the indirect tP&.A) costs_lescrlbed to Section B. Identification and assignment of Indirect (P&A) costs, to 196