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Pt. 200, App. 111 other award covered by 31 U.S.C. 1352. Each tier must also disclose any lobbying with non -Federal funds that takes place In con- nection with obtaining any Federal award. Suchdisclosures are forwarded from tier to tier up to the non -Federal award. iK) Seo §330.3i`r Procurement of recovered materials. APPEND!% III TO PART 200.—INDIRECT Fath) COSTS IDENTIFICATION AND ASSIGNMENT. AND RATE DETERMt A - TION FOR INSTITUTIONS OF HIGHER EDUCATION (I11ES1 A. GE\EitAI. This appendix provides criteria for Identi- fying and computing indirect (or indirect iF&AH rates at TI Es !institutions). Indirect (RiAi 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 0.1. Defini- tion of Facilities and Administration. for a discussion of the components of indirect (F&A) costs. 1. Mayor Functions of an institution Refer to instruction. organized research, other sponsored activities and other Institu- tional activities 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 activities. whether they are offered for credits toward a degree or certificate or on a non-credit bast's- and whether they are offered through regular academic depart- ments 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. ! 1) Sponsored Instruction and training means specific instructional or tratnino activity es- tablished by grant. contract. or cooperative agreement, For purposes of the cost prtn- ctples. this activity may be considered a major funct]on even though an Institution's accounting treatment may Include it in the instruction function. (2) Departmental research means research, development and scholarly actlrities that are not organized research and_ con- 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. OroanLred research means all research and development activities of an institution that are separately budgeted and accounted for. It Includes. nor �`.� FIf7 SJ, IJV 2 CFR Ch. 11 (1-1-14 Edition) I11 Sponsored 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 !commonly called re- search training! where such activities utilize the same rac ilttles as other research and de- velopment activities and where such activi- ties are not included in the Instruction func- tion. uno-tion. 14) University research means all research and development actltlties that are sepa- rately budgeted and accounted for by the m- stitation under an internal application of in- stitutional funds. University research- for purposes of this document. must be com- bined with sponsored research under the function of organized research. c. Other sponsored activities 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 research. 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 lnstruc- t1on, departmental research. organized re- search. and other sponsored activities, as de- fined In this section: indirect (F&A) cost ac- tivities identified in this Appendix para- graph B. Identlficatton and assignment of In- direct lP&A) costs: and specialized services facilities described 10 ¢2200-469 Specialtzed service facilities of this Part. Examples of other institutional activities include operation of residence halls. dlntrite halls. hospitals and clinics. student unions. intercollegiate athletics. bookstores. fatality housing. student apartments. guest houses. chapels. theaters. public museums. and other similar auxiliary- enterprtses. This definition also includes any other categories of activi- ties. costs of which are "unallowable" to Federal awards. unless otherwise indicated to an award. 2. C'riteria for Distribution a. fuse period. A base period for distribu- tion of indirect (F&A) costs Is the period during which the costs are Incurred. Tho base period normally should coincide with the fiscal year established by the institution. but in any event the base period should be so selected as to avoid Inequities In the dis- tribution of costs. b. Need for cast arouplaes_ The overall ob- jective of the Indirect !FBA) cost allocation process is to distribute the indirect (F&A, costs described in Section B. Identification and assignment of indirect !P&A) costs. to 196