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Pt. 200, App. III
<br />for an award exceeding $100,000 must file the
<br />required certificatdon. Each tier certifies to
<br />the tier above that it will not and hos not
<br />used Federal appropriated funds to pay any
<br />person or organization for influencing or at-
<br />tempting to influence an of loer or employee
<br />of any agency, a member of Congress, officer
<br />or employee of Cor gress, or an employee of e
<br />asmber of Congress in connection with ob-
<br />taining any Federal contract. grant or any
<br />other award covered by 31 U.S.C. 1292. Each
<br />tier roust also disclose any labbying with
<br />mu -Federal funds that takes place in oron-
<br />nection with obtaining any Federal award.
<br />Such disclosures are forwarded from tier to
<br />tier up to the non -Federal award.
<br />(J) See 1200.322 Procurement of recovered
<br />materials.
<br />[78 FR 781108, Dec. 26, 2013, as amended at 79
<br />FP. 76888, Dec. 19, 2014)
<br />APPENDIX III TO PART 300 --INDIRECT
<br />(FICA) WeTS IDENTIFICATION AND
<br />ASSIGNMENT, AND RATE DETERMINA-
<br />TION FOR INSTITUTIONS OF HIGHER
<br />EDUCATION (IHES)
<br />A. G1!NER.AL
<br />This appendix provides criteria for identi-
<br />fying and computing indirect (or indirect
<br />(P&A)) rates at IIIEs (institutions). Indirect
<br />(P&A) eoste are those that are incurred for
<br />common or joint objectives and therefore
<br />cannot be ideutilled readily and speclflcaUy
<br />with a particular sponsored project, an in-
<br />structional activity, or any other institu-
<br />tional activity. See subsection 13.1, Defini-
<br />tion of Facilities and Aduirdstratiou, for a
<br />discussion of the oomponents of indirect
<br />(F&A) ousts.
<br />I. Mcfar Functions ofan Institution
<br />P.efsrs to instruction, organized ressarob,
<br />otber sponsored activiWes and other institu-
<br />tional activltles as defined in this section:
<br />a. Instruction means the teaching and
<br />training activities of an institution. Except
<br />for research training as provided In sub-
<br />section b, this term Includes all teaching and
<br />training activities, wbetber they are offered
<br />for credits toward a degree or certlflcate or
<br />on a non-credit basis, and wbetber they are
<br />offered through regular academic depart-
<br />ments or solmrnte divisions, such as a enni-
<br />mer school division or an extension division.
<br />Also considered part of this major function
<br />are departmental research, and. where
<br />agreed to, university research-
<br />(1)
<br />esearch(1) Spans sed instruction and tsar,:nP means
<br />specific instructional or training activity es-
<br />tablished by grant, contract, or Cooperative
<br />agreement. For purposes of the cost prin-
<br />eiplee, this activity may be considered a
<br />major functiou even though an Institution's
<br />63
<br />2 CFR Ch. 11 (1-1-17 Eddion)
<br />accounting treatment may include it in the
<br />Instruction function.
<br />(2) Deparbnentol research mean. research,
<br />development and scholarly activities that
<br />are not orgsnlzed researoh aad, con-
<br />sequently, are not separately budgeted and
<br />accounted for. Departmental rezearoh, for
<br />purposes of this document, is not considered
<br />as a major fuuction, but as a part of the in-
<br />struction. function of the Institution.
<br />(3) Only mandatory cost sharing or coat
<br />sharing epecificslly comml tied In the project
<br />budget most be included in the organized re-
<br />search base for computing the indirect (F&A)
<br />cost. rate or reflected in any allocation of in-
<br />direct costs. Salary costs above statutory
<br />limits are net considered coat sharing.
<br />b. Organized research means all research
<br />and development activities of as institution
<br />that are separately budgeted and accounted
<br />for. It includes:
<br />(1) Sponsored research means all research
<br />and development activities that are spon-
<br />sored by Federal and non -Federal agencies
<br />and organizations. This term includes activi-
<br />ties Involving the training of individuals in
<br />rasearch techniques (commonly called re-
<br />search training) where such activities utilize
<br />the eame fscilitles as other research and de-
<br />velopment activities and where such activi-
<br />ties are not included in the instruction func-
<br />tion.
<br />(2) UMersity research ,,,sans all research
<br />and development activities that are sepa-
<br />rately budgeted and accounted for by the in-
<br />stitution under an internal application of In-
<br />stitutional funds. University research. for
<br />purposes of this document, most be com-
<br />bined with sponsored research under the
<br />function of organized research.
<br />c. Other apensored acth if im means programs
<br />and projects financed by Federal and non -
<br />Federal agencies and orgaafzatlom which in-
<br />volve the performance of work other than in-
<br />struction. and organized research. Examples-
<br />of
<br />xamplesof such progruns and projects are health
<br />servlco projects and community service pro-
<br />grams. However, when my of these activities
<br />are nnderttaken by the institution without
<br />outside support, they may be classified a -
<br />other institutional activities.
<br />d. Other iasiitation.l activities means all ac-
<br />tivities of an institution except for instruc-
<br />tion, departmental research, organized re-
<br />search, and other sponsored activities, as de-
<br />fined in this section; tudirec.t (F&A) cost ac-
<br />tivities identified in this Appendix para-
<br />graph B. Identification and assignment of in-
<br />direct (F&A) Ovate; and specialLad services
<br />facilities described in 1200.468 Spocializod
<br />service facilities of this Part.
<br />Examples of other institutional activities
<br />Include operation of residence balls, dining
<br />halls, hospitals and clinics, student unions,
<br />intercollegiate athletics, bookstores, faculty
<br />housing, student apartments, guest houses,
<br />chapels, theaters, public maseuns, and other
<br />202
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