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Pt. 200, App. ill other award covered by 31 U.S.C_ 1362. Fach tier must also disclose any Iobbti-iac with non -Federal funds that tapes place in con- nectidn with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non -Federal award. (K) See §90.322 Procureinant of recovered materials. AFFEitiIDLS III TO PART 200—IiiDIRECT (F&,,A) COSTS ID-ENTIFICATION AND ASSIGNmmiT, Ah -D RATE DETERmLYA- TION FOR INSTITUTIONS OF IIIOHER EDIfCATION (HIP -1) A. GIC4iram. This appendix provides criteria for Identi- fying and computing indirect (or indirect (P&A)) raters at Ms (institutions). Indirect (RU) costs are those that axe Incurred for common or joint objectives and therefore cannot be identified readily and spectfleaily with a particular sponsored `project, an in- stracticnaI activity, or any other "Instita- tionai activity. Sea subseetlon"'BI, Defini- tion of Facilities and Administration °for a' discussion of the components of indirect (F&iA) costs_ 1. Mafor Functians of an Inzatutfox Refers to instruction, organized research. other sponsored activities and other tnstltu- tional activities as defined in this section, a, hastractior means the teaching and training activities of an institution, Except for research" trsinigg as provided in sub- section b, this terra Includes all teaching and training activities, whether they are offered for credits tovc-ard a degree or certificate or on a non-credit basis. and whether they are offered through regular "academic depart- ments or separate divisions, such as a sum- mer schooldivision or an extension "division. Also considarad"part of this major function are departmental research. and. when agreed to, university research. (1) Sprrnsored instruction and training means specific' instructional or training activity es- tablished by .grant, contract. or cooperative agreement. For purposes of the cost prin- ciples, this activity may be considered a major function even thougb an institution's accounting treatment may include it in the instruction function. (2). Deportmentai researcle means research, development" and scholarly activities that are not organized research anti. �on- sequently, are not separately budgeted and accounted for, Departmental research; for purposes of this document, is not considered as a major function, but as a part of the in- struction function of the Institution. b. Organized research means all research and developsient activities of an Institution that are separately budgeted and accounted for. It includes:" 2 CFR Ch. 11 (1-1-14 Edition) (I} Spansured research means all research and development activities that are spon- sored by Federal "and non -Federal agencies and organizations. This term includes activi- ties involving the training of individuals in research techniques (commonl: called re- search training) where such activities utilize the same facilities as other research and de- velopment activities and where such activi- ties are not included in the instruction func- tion. (2} In:iaersitft research means all research and development activities that are sspa,- ratel.F budgeted and accounted for by the in- stitutiori under an internal appllrctlon of in- stitutional funds. University research, for purposes of this dociaruent, must be com- bined with sponsored research under the function of organized research, c, tither sponsored actiLitles means programs and projects financed by Federal and non - Federal agancles and organizations which in- volve the performance afwork other than in- struction and 6iganlzed research. Examples of sucli programs' and projects are health ssrsice projects and community serv]ce pro- grams. However. when any of these activities are undertaken by the institution without outside support. they" may be classified as other, Insb"ational activities. d. Other institution.! activities mem all ac- tivities of an institution except for rnstruc- tion. departmental research, organized ra- search, ami"other"sponsored activities, as de- fined jai"this section: indirect (P&A) cost ac- tivlti"es identified in this Appendix para- graph B. Identification and assignment of in- direct (F&A)'costs; aiA spaclalized services facilities described in 56.468 Speciaitza_d servic2 facilities of this Part, aamples-of other institutional activities Include operation of residence halls, dining hails; hospitals and clinics; student anions, tntercollegiats athletics, book stores. faculty housing, stu6ht apartuaents_ guest houses, chapels, theaters, public museums. and other similar auxillaf enterprises. This deflnition also includes any other categories of achvi- ties, costa of " which are "unallowable" to Fadora.I awards, unless 6therwiso indicated In an award. 2. britt is for Distributions A. Base period. A tease period for distribn- tion of Indirect W&14) costs is the period during which the costs are incurred. The base period normallg should coincide with the fiscal year established by the institution, but in any avant the base period should be so selected as, to avoid inequities in the dis- tribution of costs. b. Nved fair cost oruuptacgs. The overall ob- jectiva of the indirect (P&A) cost allocation process isto distribute the indirect (P&A) costs described in Section B. Identification and assignment of indiract (P&A) costs, to 196 48